Choose ONE or more of the following cases and discuss, in detail, the manner in which the case has shaped the Australian taxation system and the importance of the case in the context of Australian business and commerce:

a. Federal Commissioner of Taxation v Stone 2005 ATC 4234.

b. Federal Commissioner of Taxation v Whitfords Beach Pty Ltd (1982) 150 CLR 355.

c. Harding v Commissioner of Taxation [2007] FCAFC 29.

d. Federal Commissioner of Taxation v Myer Emporium Ltd (1987) 163 CLR 199.

e. Bywater Investments Limited & Ors v. Commissioner of Taxation [2016] HCA 45.

Explain your answer with reference to the facts and issues arising in the case you select, and provide an appraisal of the Courts decision. Ensure you refer to relevant legislation, ATO Guidance and professional legal, tax or accounting commentary relevant to your case in support of your answer.