Arundel Chiropractic Centre Pty Ltd v Deputy Commissioner of Taxation

Arundel Chiropractic Centre Pty Ltd (the applicant) sought to remove the Deputy Commissioner of Taxation (the respondent) as a party to proceedings. The core of the dispute concerned the respondent's alleged involvement in a tax avoidance scheme promoted by Institute of Taxation Research Pty Limited.

The primary legal issue before the Court was whether the respondent should be removed as a party to the proceedings. This required the Court to consider the applicant's arguments for removal and the respondent's position.

Callinan J determined that the application for removal should be dismissed and, instead, ordered that Institute of Taxation Research Pty Limited be joined as a party to the proceedings. The Court further ordered that Institute of Taxation Research Pty Limited pay the respondent's costs, including the costs associated with the application to join it as a party.