Commissioner of Taxation v Stone

JurisdictionAustralia Federal only
JudgeGleeson CJ,Gummow,Hayne,Heydon JJ,Kirby J
Judgment Date26 April 2005
Neutral Citation[2005] HCA 21,2005-0426 HCA B
CourtHigh Court
Date26 April 2005
Docket NumberS245/2004
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6 cases
  • Commissioner of Taxation v BHP Billiton Finance Ltd
    • Australia
    • Federal Court
    • Invalid date
  • Spriggs v Commissioner of Taxation; Riddell v Commissioner of Taxation
    • Australia
    • High Court
    • 18 June 2009
    ...survey and an exact scrutiny of the taxpayer's activities’ 43. 61 The appellants relied on the decision of this Court in Federal Commissioner of Taxation v Stone (‘ Stone’) 44 for the proposition that their activities, including those performed under the playing contracts, constituted the c......
  • Watson as trustee for the Murrindindi Bushfire Class Action Settlement Fund v Commissioner of Taxation
    • Australia
    • Full Federal Court (Australia)
    • 27 May 2020
    ...v Sharpcan Pty Ltd [2019] HCA 36; 373 ALR 414 Commissioner of Taxation v Smith (1981) 147 CLR 578 Commissioner of Taxation v Stone [2005] HCA 21; 222 CLR 289 GP International Pipecoaters Pty Ltd v Commissioner of Taxation (1990) 170 CLR 124 Hallstroms Pty Ltd v Commissioner of Taxation (194......
  • Federal Commissioner of Taxation v Anstis
    • Australia
    • High Court
    • 11 November 2010
    ...provision is made for reducing the rate of payment. 6 Federal Commissioner of Taxation v Stone (2005) 222 CLR 289 at 294 [8], 310 [73]; [2005] HCA 21; Spriggs v Federal Commissioner of Taxation (2009) 239 CLR 1 at 17 [54]; [2009] HCA 7 Scott v Federal Commissioner of Taxation (1935) 35 SR (......
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