Introducing Danielle Ou, a tax lawyer in our Sydney office. She has worked across both the New Zealand and Australian markets for both inbound and outbound multinational companies. We sat down with Danielle to discuss her varied tax expertise.
Can you tell us a bit about your typical workday? What kind of clients do you work with?
I work with a diverse range of clients, including high-net-worth individuals, private groups, large private companies, and listed companies. My work is quite varied, which means I'm tackling a range of different questions every day. It keeps me constantly challenged and has been extremely beneficial in my development as a young lawyer. The ABL tax team is unique and enables me to focus my practice on both tax controversy and transaction advisory work, meaning I build both litigious and transactional law experience. Our team also has a strong presence in the wider tax community, which means I often have the chance to team up with the partners and speak at various conferences or co-author articles.
What are some of the most interesting or unique matters you’ve handled at ABL?
I often represent clients in disputes or negotiations with the Australian Taxation Office, usually on interesting tax issues. I also often work on cross-border tax issues, which I found really interesting, particularly with the current spotlight on multinational companies.
One of the most interesting matters I'm currently handling at ABL involves the separation of a family member's interest from a large family group, which among others, includes an off-market share buy-back. This case is particularly interesting due to the complex tax issues that arise under the off-market share buy-back rules, particularly as we are dealing with a very old legacy company. Additionally, we are navigating intricate trust law matters, which adds another layer of complexity to the matter.
Another unique matter I'm working on is a dispute with the ATO concerning cross-border funds that entered Australia to finance a property development project. Because the funds originated from China, I have been able to leverage my understanding of Chinese business practices in representing the client. This case is interesting because the provisions the Commissioner is relying on to assesses the taxpayer creates an interesting question of what the burden of proof should look like practically to prove the tax assessments were excessive. Particularly when you are talking about business transactions and arrangements that occurred over 20 years ago.
Can you tell us about your experience transitioning from a major consulting firm to ABL? And how would you describe the learning and development opportunities at ABL?
I transitioned to ABL from a major consulting firm, where I worked in the tax team. This move was quite a pivot for me, and I was eager to dive deep into the work as soon as possible. The opportunity to work directly with partners was a significant motivator, and I was particularly drawn to the low partner-to-junior ratio at ABL. I quickly learned that the partners here are genuinely invested in the learning and development of junior lawyers – this was exactly the experience I was looking for. We have a great team culture; we genuinely enjoy working with each other and bouncing ideas off each other. Plus, having my own office is a nice perk!
The learning and development opportunities at ABL are great. Alongside the experience we gain on the job, we are encouraged to take ownership of how we want to develop ourselves as lawyers. For example, I've been given many opportunities to present with the partners at conferences with the Tax Institute and other events. This is not something you'd typically have the opportunity to do at my level. This year, I'm presenting at a webinar on my own – which is exciting and a testament to the trust and encouragement I've received here.
In addition to your legal work, are you involved in any other initiatives at ABL?
I’ve been involved in the ABL Women’s Network since its inception. Being part of this network has been fantastic. It’s allowed me to host clients at our events and has also given me the which is an opportunity to meet inspiring people, like Jacinda Ardern, through the network. It’s a wonderful platform for professional growth and networking. I am also on ABL’s AI Working Group discussing the role of AI in our practice.
