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• Biography/ Background

  Dr Sylvia Villios is an Associate Professor at the Adelaide Law School, University of Adelaide. She researches and teaches in taxation law, particularly focusing on questions about the operation of the Australian tax system, taxation policy, corporate taxation and the role, powers and accountability of the Commissioner of Taxation. Outside of her primary research area, she has published extensively on the role and operation of Australia's succession laws.

  Dr Villios is the Associate Dean of Graduate Studies for the Faculty of Arts, Business, Law and Economics. She is a co-director of the Regulation of Commercial, Corporations, Insolvency and Taxation (ROCCIT) research unit which is based at the University of Adelaide. She is an editorial panel member of the Australian Tax Law Bulletin, Lexis Nexis. During her academic career she has published over 35 peer-reviewed journal articles. She has a strong industry presence and sits on several state and national Tax Institute committees.

  Dr Villios' background in taxation and commercial law extends beyond academia and includes experience in legal practice. Prior to her appointment as a lecturer, she was engaged in legal practice for six years at two of Adelaide's leading law firms, specialising in advising clients on taxation, trust law, superannuation and general corporate and commercial matters.

  Dr Villios is a Board member of the South Australian Hellenic Australian Chamber of Commerce and Industry.

   

• Qualifications

  Doctor of Philosophy (PhD), University of Adelaide (2016) 'A Framefork for Corporate Insolvency Taxation: The Crossroads of the Theoretical Perspectives in Taxation Law and Insolvency Law' awarded a Dean's Commentation and the Bonython Prize.

   

  Master of Taxation (MTax) (University of New South Wales) (2012)

   

  Chartered Tax Advisor (CTA) (The Tax Institute) (2012)

  Barrister and Solicitor of the Supreme Court of South Australia (2006)

  Graduate Diploma of Legal Practice (Law Society of South Australia) (2006)
  

  Bachelor of Laws with Honours (LL.B (with Hons)) (University of Adelaide) (2004)
  

  Bachelor of Commerce (Accounting) (B Com. (Accounting)) (University of Adelaide) (2003)

• Awards & Achievements

  Executive Dean of the University of Adelaide Faculty of the Professions Award for Excellence in Research Engagement and Impact, 2023

  Dean's Award, Research Impact, Adelaide Law School, 2022

  Executive Dean of the University of Adelaide Faculty of the Professions Award for Excellence in Research Engagement and Impact, 2021

  Finalist, Lawyer's Weekly Women in Law Awards, Academic category, 2019

  Bonython Prize, 2016

  Dean's Commendation for Doctoral Thesis Excellence, 2016

  Executive Dean of the University of Adelaide Faculty of the Professions Commendation for Excellence in Research, 2016

  Winner of the Best Presenter Award at the Management, Finance and Accounting Research Conference 2013
  

• Teaching Interests

  Dr Villios teaches taxation and succession law at the undergraduate and postgraduate level. She is currently the Course Coordinator of the following courses:

  LAW 3521 Income Tax Law (UG) (LLB)

  LAW 2523 Succession (UG) (LLB)

  COMMLAW 7013 Income Tax Law M (PG) (BCom)

  COMMLAW 3500 Income Tax Law III (UG) (BCom)

   

• Research Interests

  Tax law, tax policy, corporate taxation and and the role, powers and accountability of the Commissioner of Taxation.

• Publications

  Refereed Journal Articles

  'The Changing Tides of Part IVA: Guardian and Minerva Insights' (2024) 39(2) Australian Tax Forum 221 (with Bruce, M., Headland, S.).

  'The Law and the Lore: Has the Australian Taxation Office Overstepped the Mark?' (2023) 38(3) Australian Tax Forum 377 (with Frantzis, C.).

  'Competing Policies and Claims When Enforcing Testamentary Business Succession Promises' (2022) 16 Journal of Equity 262 (with Jay, O.).

  'A Qualitative Study of the Use of Discretionary Trusts in Small Business and Family Enterprise' (2022) 6(3) Australian Tax Law Bulletin 52 (with Giancaspro, M., Graves, C.).

  'Better Together: Microboards and Supported Decision-Making in South Australia' (2022) 43(1) Adelaide Law Review 131 (with Price, L., Richards, E., Giancaspro, M.).

  'A Review of Advance Care Directives and Enduring Powers of Attorney in South Australia: Preserving Autonomy and Preventing Abuse' (2022) 43(1) Adelaide Law Review 225 (with Pandos, O.).

  'Transfer Pricing: Past, Present and Future' (2021) 6(1) Australian Tax Law Bulletin 3 (with Rocca, V.).

  'SALRI's Examination of Enduring Powers of Attorney: Charter for Abuse or Necessary Aspect of Daily Life?' (2021) University of Adelaide Law Research Paper No. 2021-51, The Bulletin: The Law Society of SA Journal 43(6) 22.

  'Australia's Tax Law Policy of the Past and That of the Post-Digital Revolution' (2021) 28 Revenue Law Journal (with Kenny, P., Blissenden, M.).

  'Getting the Priorities Right: ATO Garnishee Notices in Times of Corporate Distress' (2020) 35 Australian Tax Forum 368 (with Brown, D.).

  'Residence Tests for Individuals: Impact of the Harding Decision' (2019) 54(6) Taxation in Australia 302.

  'Digitalisation and Future Tax Policy Design' (2019) 5(5&6) Australian Tax Law Bulletin 83.

  'Family Provision Law, Adult Children and the Age of Entitlement' (2018) 39(2) Adelaide Law Review 249.

  'A Review of Family Provision Laws in South Australia: Distinguishing Between the Deserving and Undeserving' (2018) Law Society of South Australia 34.

  'Wine Options of Australian Tax Reform' (2017) 15(1) eJournal of Tax Research 22.

  'The Court's Power to Grant a Stay and the Interaction With the Commissioner's Garnishee Power' (2017) 4(2) Australian Tax Law Bulletin 26.

  'Will Drafting: Clarifying the Scope of the Duty Owed by a Solicitor to a Client and to the Intended Beneficiaries in Australia' (2016) Legal Ethics DOI:10.1080/1460728x.2016.1243861.

  'Tax Collection, Recovery and Enforcement Issues for Insolvent Entities' (2016) 31(3) Australian Tax Forum 425.

  'An Evaluation of Australia's Director Penalty Regime' (2016) 3(6) Australian Tax Law Bulletin 107.

  'Director Penalty Notices: Promoting a Culture of Good Corporate Governance and of Successful Corporate Rescue Post Insolvency' (2016) 25(1) Revenue Law Journal Article 2.

  'Are Changes to Negative Gearing in Australia Imminent?' (2015) 2(9-10) Australian Tax Law Bulletin 195 (with Blissenden, M., Kenny, P.).

  'Characterising Expenditure as Revenue or Capital: Is the Distinction Becoming Clearer?' (2015) 2(9-10) Australian Tax Law Bulletin 192 (with Blissenden, M., Kenny, P.).

  'Residency and Australians Working Overseas: Can Be an Expensive Lesson in Tax Law' (2015) 2(9-10) Australian Tax Law Bulletin 188 (with Blissenden, M., Kenny, P.).

  'Improving the Students’ Tax Experience: A Team-Based Learning Approach for Undergraduate Accounting Students' (2015) 10(1) Journal of the Australasian Tax Teachers Association 43 (with Blissenden, M., Kenny, P., McLaren, H.).

  'The Insolvency Priority Contest: Garnishee Notices Versus General Law Fixed Interest and PPSA Security Interests' (2015) 2(6) Australian Tax Law Bulletin 112.

  'A "Better Tax System" Is a Simpler Tax System' (2015) 2(3) Australian Tax Law Bulletin 61.

  'The Legislative Interface Between the Creation of a Liability to Tax and the Right to Challenge That Liability' (2014) 29 Australian Tax Forum 551.

  'The Commissioner's Power to Issue Creditor's Statutory Demands: Implications for Corporate Rescue Post Insolvency' (2014) 43 Australian Tax Review 187.

  'Reducing the Company Tax Rate and Abolishing the MRRT: A Step Forward or Back?' (2014) 1(6) Australian Tax Law Bulletin 109 (with Blissenden, M., Kenny, P., Xynas, L.).

  'Allowable Deductions, Cost Base of CGT Assets and the GAAR: A Minefield for Taxpayers and Their Advisers' (2014) 1(5) Australian Tax Law Bulletin 94 (with Blissenden, M., Kenny, P., Xynas, L.).

  'Self-Education Expenses: Some Thoughts for Taxpayers and Their Advisers' (2014) 1(4) Australian Tax Law Bulletin 80 (with Blissenden, M., Kenny, P., Xynas, L.).

  'An Inherited Wealth Tax for Australia? The Henry Recommendation 25 for a Bequests Tax' (2012) 22(1) Revenue Law Journal Article 8.

  'The Capital Gains Tax Implications of Buy-Sell Agreements' (2012) 41 Australian Tax Review 100 (with Carbone, D., Tretola, J., Callea, P.).

  'GST and Residential Premises: Which Intention Is Relevant?' (2011) 21(1) Revenue Law Journal Article 6 (with Tretola, J., Callea, P.).

  'Measuring the Tax Gap of Business Taxpayers in Australia' (2011) 21(1) Revenue Law Journal Article 1.

  'Australia: Impact of the Tax Review Report and the Henry Review on Self-Managed Superannuation Funds' (2011) 18(1) The Business Review Cambridge 41.

  'Australian GST and Residential Property: Uncertainty Abounds' (2010) 6 International VAT Monitor 423.

  'Judicial Reconsideration of the Nature of Directors' Duties in Australia' (2010) 21(2) International Company and Commercial Law Review 63 (with Varzaly, J.).

  'Extending the Commercial Reach of Charitable Institutions: The High Court Case of Word Investments Ltd' (2009) 15(3) Asia-Pacific Tax Bulletin 169 (with Varzaly, J.).

  'Australia: The Carbon Pollution Reduction Scheme' (2009) 15(6) Asia-Pacific Tax Bulletin 378 (with Varzaly, J.).

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  Reports for External Bodies

  'Autonomy and Safeguarding Are Not Mutually Inconsistent: A Review of the Operation of the Ageing and Adult Safeguarding Act 1995 (SA)' (2022) South Australian Law Reform Institute (with Plater, D., Brunacci, A., Nicholls, H., Holt, J., Okninski, M., Pandos, O., Williams, J.).

  'An Investigation Into the Performance of the MSME Sector in South Australia and the Utility of Government Programs Aimed at Supporting the Sector' (2021) Adelaide (with Graves, C., Steffens, P., Giancaspro, M., Gordon, S.).

  'Riddles, Mysteries and Enigmas: The Common Law Forfeiture Rule' (2020) South Australian Law Reform Institute (with Plater, D., Jay, O., Evans, T., Ireland, E.).

  'Valuable Instrument or Single Most Abused Legal Document in Our Judicial System? A Review of the Role and Operation of Enduring Powers of Attorney in South Australia' (2020) South Australian Law Reform Institute (with Plater, D., Golding, G., Pandos, O., Richards, B., Brunacci, A., Nicholls, H.).

  'Review of the Role and Operation of Powers of Attorney in South Australia' (2020) SA Law Reform Institute (with Plater, D., Williams, J., Golding, G., Richards, B., Brunacci, A., Pandos, O.).

  'Who May Inspect a Will? Final Report 10' (2017) South Australian Law Reform Institute (with Plater, D.).

  'Distinguishing Between the Deserving and the Undeserving: Family Provision Laws in South Australia' (2017) South Australian Law Reform Institute (with Plater, D., Detmold, N., Williams, N., Moulds, S.).

  'The Use of Family Trusts in Small Business and Family Enterprise' (2019) Report for the Australian Ombudsman for Small Business and Family Enterprise (ASBFEO) (with Graves, C., Giancaspro, M.).

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  Conference Papers

  'My Spidey Sense Is Tingling – Navigating the Part IVA Web' The Tax Institute Barossa Convention 2024, August 2024.

  'Elder Abuse: Coercion, Capacity, Consent, Gaslighting, Financial Abuse & Viable Remedies' session at the 2024 Australian Elder Abuse Conference, Turn Up The Volume!, August 2024.

  'Inheritance Claims' STEP SA 2024 Trusts Symposium, May 2024 (with Ross-Smith, R.).

  'The Changing Tides of Part IVA: Guardian and Minerva Insights' Australasian Tax Teachers Association ATTA Conference 2024 (with Bruce, M.).

  'The Law and the Lore: Has the Australian Taxation Office Overstepped the Mark?' The Tax Institute Barossa Convention 2023 (with Frantzis, C.).

  'Tax, Super and Succession Law' John Bray Alumni Network Continuing Legal Education Session, May 2023.

  'Testamentary Business Succession Promises & Family Provision' STEP South Australia, July 2022.

  'Tax and Succession: The Use of Family Trusts in Small Business and Family Enterprise' Oracle Insolvency Services Small Business Symposium, November 2021.

  'Voluntary Guidelines for Best Practice Powers of Attorney' STEP South Australia, Discussion Group, April 2021.

  'Enduring Powers of Attorney' Law Society of South Australia Forum 2021, March 2021.

  'Hot Topic' STEP SA, Not the Trusts Symposium Event, February 2021.

  'Wills and Estate Planning' Helping Hand Aged Care Seminar, January 2021.

  'Family Business Tax and Bankruptcy' Adelaide Law School Bankruptcy and Insolvency Day, University of Adelaide, July 2019.

  'The Use of Family Trusts in Small Business and Family Enterprise' Adelaide Law School Annual Tax Day, University of Adelaide, July 2019.

  'Powers of Attorney and Advance Care Directives in South Australia: A Call for Reform' Mount Gambier Practitioner CPD, April 2019.

  'Powers of Attorney and Advance Care Directives in South Australia' Elder Abuse Legal Symposium, Legalwise, February 2019.

  'The Role and Operation of Family Provision Laws in SA' STEP SA, July 2018.

  'The Digital Revolution and the Changing Landscape of Tax Law Policy' Adelaide Law School Annual Tax Day, University of Adelaide, June 2018.

  'Insolvency - The Impact of Garnishee Notices on Taxpayers' Australian Tax Teachers Association Conference, UNSW, January 2018.

  'Tax Collection, Recovery and Enforcement Issues for Taxpayers' Adelaide Law School Annual Tax Day, University of Adelaide, February 2017.

  'Tax Collection, Recovery and Enforcement Issues for Insolvent Entities' Australian Tax Teachers Association Conference, UNSW, January 2016.

  'The Commissioner's Debt Collection Powers' Taxation Institute of Australia, Tax Roundtable, Adelaide, August 2015.

  'Bankruptcy and Tax' Regulation of Corporations, Insolvency and Tax Research Unit, Bankruptcy Trustees Conference, Adelaide, July 2015.

  'The ATO's Role as a Creditor in a Corporate Insolvency: A Small Business Focus' Bankruptcy and Insolvency Law Scholarship Conference, Adelaide, June 2014.

  'The Impact of Taxation on Achieving Successful Corporate Rescue Post Insolvency' Corporate Law Teachers Association Conference, Adelaide, February 2014.

  'An Inherited Wealth Tax for Australia? The Henry Recommendation 25 for a Bequests Tax' The Management, Business, Accounting and Finance Research Conference, US, June 2013.

  'Australia: Impact of the Tax Review Report and the Henry Review on Self-Managed Superannuation Funds' The Management, Business, Accounting and Finance Research Conference, US, June 2011.

  'Sophisticated Super Strategies: Instalment Warrants and Other Current Issues: Tenants in Common Ownership' Taxation Institute of Australia, April 2008.

  'Regional Seminar Superannuation Update' Taxation Institute of Australia, Institute of Chartered Accountants, and National Institute of Accountants, June 2007.

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  Books

  Contemporary Australian Business Law (with Giancaspro, M., Golding, G., Brown, D., Viven-Wilksch, J., Wawryk, A., Zito, P.) (2022 edition, Cambridge University Press, 2022).

  Australian Tax 2024 (with Kenny, P., Blissenden, M., Bruce, M., Harrison, J.) (2024 edition, LexisNexis Butterworths, 2024).

  Australian Tax 2023 (with Kenny, P., Blissenden, M., Bruce, M., Harrison, J.) (2023 edition, LexisNexis Butterworths, 2023).

  Australian Tax 2022 (with Kenny, P., Blissenden, M., Bruce, M., Harrison, J.) (2022 edition, LexisNexis Butterworths, 2022).

  Australian Tax 2021 (with Kenny, P., Blissenden, M., Bruce, M., Harrison, J.) (2021 edition, LexisNexis Butterworths, 2021).

  Australian Tax 2020 (with Kenny, P., Blissenden, M.) (2020 edition, LexisNexis Butterworths, 2020).

  Australian Tax 2019 (with Kenny, P., Blissenden, M.) (2019 edition, LexisNexis Butterworths, 2019).

  Australian Tax 2018 (with Kenny, P., Blissenden, M.) (2018 edition, LexisNexis Butterworths, 2018).

  Australian Tax 2017 (with Kenny, P., Blissenden, M.) (2017 edition, LexisNexis Butterworths, 2017).

  Australian Tax 2016 (with Kenny, P., Blissenden, M.) (2016 edition, LexisNexis Butterworths, 2016).

  Australian Tax 2015 (with Kenny, P., Blissenden, M.) (2015 edition, LexisNexis Butterworths, 2015).

  Income Tax Text, Materials and Essential Cases (with Kobetsky, M., Brown, C., Fisher, R., Gillies, P.) (9th ed, Federation Press, 2015).

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  Blogs

  'ATO Garnishee Notices: Frustrating Corporate Rescue Policy' (with Brown, D.), Austaxpolicy: Tax and Transfer Policy Blog (2021). Available from: .

  'Director Penalty Notices: Promoting a Culture of Good Corporate Governance and of Successful Corporate Rescue Post Insolvency', Oxford Business Law Blog (2016). Available from: .

  'Housing Affordability and Negative Gearing: The Homeless Generation', ROCIT Regulation of Corporations, Insolvency and Taxation Blog (2016). Available from: .

  'Federal Budget 2016: Proposed Super Changes', ROCIT Regulation of Corporations, Insolvency and Taxation Blog (2016). Available from: .

• Professional Associations

  Board Member, South Australian Hellenic Australian Chamber of Commerce and Industry
  Committee Member, State Council, The Tax Institute 
  Chair, South Australian Engagement Committee, The Tax Institute
  Committee Member, National Engagement Committee, The Tax Institute
  Member of the National Institute of Accountants
  Member of the Law Society of South Australia

   

• Community Engagement

  SA Law Reform Institute asks if forfeiture laws do all victims justice, The Advertiser, 4 April 2019.

  Submission to the Australian Government, Treasury on the Review into the Australian Taxation Office’s use of Garnishee Notices, July 2018.

  Submission to the Australian Government, Treasury on the Tax Deductible Gift Recipient Reform Opportunities, 2017 (with Peter Burdon)

  Submission to the House of Representatives Standing Committee on the Environment on proposed changes to the Environmental Register, 2016 (with Peter Burdon, Anna Olijnyk and Alex Reilly)

  South Australian Law Reform Institute, Administration of Small Deceased Estates and Resolution of Minor Succession Law Disputes, Final Report 6, December 2016 (with Mark Jordan, Robert Park, Dr. David Plater, Madeleine Harland and Dianne Gray).

Entry last updated: Thursday, 29 Aug 2024

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