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Naeha Lal

BCom, LLB (MQU)

Senior Associate

Taxation
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About Naeha

Naeha Lal is a senior associate in the firm’s taxation practice in Sydney. 

Naeha advises on a broad range of taxation issues, including those associated with cross border arrangements, inbound and outbound investments, corporate structuring and reorganisations, and employee incentive programs. 

She acts for a range of clients including high-net-worth individuals, privately-owned businesses, public entities and not-for-profit organisations on a broad range of taxation matters.

Prior to joining Arnold Bloch Leibler in early 2022, Naeha worked in a senior legal advisory role at a top four accounting firm. She has also worked for a leading international law firm in both their Sydney and London offices.

Winner of the 30 under 30 award for Tax

Lawyers Weekly

Practice focus

Naeha’s practice focuses on the following areas:

  • advising on Australian income tax issues associated with cross-border arrangements, and inbound and outbound investments, such as tax residency, withholding tax, thin capitalisation and transfer pricing. This also includes advice on the application of Australia’s double taxation agreements
  • advising on corporate structuring and reorganisations, including advice on capital gains tax, the application of the debt and equity provisions, tax consolidations and intra-group loan arrangements
  • advising on employee incentive programs for start-up companies and other private companies, and preparing the relevant implementation documentation
  • advising on trust arrangements and the application of Division 7A
  • advising not-for-profit entities on their ability to seek charity tax concessions and obtain deductible gift recipient (DGR) status, and
  • preparing private ruling applications, making voluntary disclosures and generally dealing with the ATO on behalf of clients to manage complex tax matters and disputes.

Experience

Naeha has acted for both domestic and international clients in a wide range of taxation matters, including:

  • advising an offshore company as part of its early engagement process with the ATO regarding the application of the general anti-avoidance rules on the divestment of its shares in an Australian mining company
  • assisting a high-net-worth family group in responding to an ATO position paper in relation to the application of Division 7A on the unpaid present entitlements existing within the group structure
  • advising a U.S. based logistics company on the establishment of a managed investment trust structure to fund the acquisition of tis Australian real estate assets, including preparing the company’s foreign investment review board (FIRB) application, and
  • advising a U.S. limited partnership on how to structure an employee incentive program for its Australian subsidiary, including advice on the application of the foreign hybrid provisions in Australia.

Awards & recognition

  • 2021 winner of the Lawyers Weekly 30 under 30 award for Tax
  • 2021 Lawyers of Distinction List