Graw, Stephen (2003) Luck of the draw: other cases and rulings. In: [Presented at] 2003 Taxation Institute of Australia North Queensland Convention. From: 2003 Taxation Institute of Australia North Queensland Convention, 20-21 February 2003, Townsville.

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Abstract

[Extract] Assessable income OR Gifts and Gratuities Stone v FCT(2002) FCA 1492; 2002 ATC 5,085 (Federal Court, Hill J, 29 November 2002) was the latest in a line of cases going back many years (Seymour v Reed[1927] AC 534, Moorhouse v Dooland [1955] 2 Ch 284, Moore v Griffiths[1972] 3 All ER 399, Kelly v FC of T85 ATC 4,283 etc ), aimed at determining whether payments received by athletes as a result of or incidental to their sporting activities and/or prowess are income or non-taxable gifts.

Item ID:	53298
Item Type:	Conference Item (Non-Refereed Research Paper)
Date Deposited:	09 May 2018 23:42
FoR Codes:	18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes:	94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%
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