Associate Professor Sylvia Villios
Associate Professor
Adelaide Law School
Faculty of Arts, Business, Law and Economics
Eligible to supervise Masters and PhD - email supervisor to discuss availability.
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 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.
Tax law, tax policy, corporate taxation and and the role, powers and accountability of the Commissioner of Taxation.
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Appointments
Date Position Institution name 2023 - ongoing Associate Professor University of Adelaide 2017 - 2022 Senior Lecturer University of Adelaide 2008 - 2016 Lecturer University of Adelaide 2007 - 2010 Associate Lynch Meyer Lawyers 2003 - 2006 Solicitor Minter Ellison Lawyers SA/NT -
Awards and Achievements
Date Type Title Institution Name Country Amount 2022 Award Dean's Award, Research Impact, Adelaide Law School, 2022 University of Adelaide Australia - 2021 Award 2021 Executive Dean of the University of Adelaide Faculty of the Professions Commendation for Excellence in Research Engagement and Impact University of Adelaide Australia - 2019 Award Bonython Prize University of Adelaide Australia - 2019 Award Finalist, Lawyer's Weekly Women in Law Awards, Academic category Lawyer's Weekly Australia - 2016 Award Executive Dean of the University of Adelaide Faculty of the Professions Commendation for Excellence in Research University of Adelaide Australia - 2016 Achievement Dean's Commendation for Doctoral Thesis Excellence University of Adelaide Australia - 2011 Award Winner of the Best Presenter Award - - - -
Education
Date Institution name Country Title 2005 - 2005 Law Society of South Australia Australia GDLP 2001 - 2005 University of Adelaide Australia B Com. (Accounting) 2001 - 2005 University of Adelaide Australia LL.B (with Hons) -
Postgraduate Training
Date Title Institution Country 2014 - 2016 PhD University of Adelaide Australia 2009 - 2012 M. Tax University of New South Wales Australia 2005 - 2005 GDLP Law Society of South Australia Australia -
Certifications
Date Title Institution name Country 2005 CTA Taxation Institute of Australia - 2005 Barrister and Solicitor Supreme Court of South Australia - -
Research Interests
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Journals
Year Citation 2024 Villios, S., Bruce, M., & Headland, S. (2024). The changing tides of Part IVA: Guardian and Minerva Insights. Australian Tax Forum, 39(2), 221-258. 2023 Villios, S., & Frantzis, C. (2023). The law and the lore - has the Australian Taxation Office overstepped the mark?. Australian Tax Forum: a journal of taxation policy, law and reform, 38(3), 377-407. 2023 Villios, S., & Frantzis, C. (2023). The law and the lore - has the Australian Taxation Office overstepped the mark?. Australian Tax Forum: a journal of taxation policy, law and reform, 38(3), 377-407. 2022 Villios, S., & Jay, O. (2022). Competing policies and claims when enforcing testamentary business succession promises. Journal of Equity, 16(3), 262-292. 2022 Villios, S., Giancaspro, M., & Graves, C. (2022). A Qualitative Study of the use of Discretionary Trusts in Small Business and Family Enterprise. Australian Tax Law Bulletin, 6(3). 2022 Price, L., Richards, E., Villios, S., & Giancaspro, M. (2022). BETTER TOGETHER: MICROBOARDS AND SUPPORTED DECISION-MAKING IN SOUTH AUSTRALIA. Adelaide Law Review, 43(1), 131-166.
Scopus12022 Villios, S., & Pandos, O. C. (2022). A REVIEW OF ADVANCE CARE DIRECTIVES AND ENDURING POWERS OF ATTORNEY IN SOUTH AUSTRALIA: PRESERVING AUTONOMY AND PREVENTING ABUSE. Adelaide Law Review, 43(1), 225-269. 2021 Plater, D., Golding, G., & Villios, S. (2021). SALRI's Examination of Enduring Powers of Attorney: Charter for Abuse or Necessary Aspect of Daily Life?. Law Society Bulletin (SA), 43(6), 22-25. 2021 Villios, S., & Rocca, V. (2021). Transfer pricing: past, present and future. Australian Tax Law Bulletin, 6(1). 2020 Villios, S., & Brown, D. (2020). Getting the priorities right: ATO garnishee notices in times of corporate distress. Australian Tax Forum: a journal of taxation policy, law and reform, 35(3), 368-390. 2019 Villios, S., & Blissenden, M. (2019). Residence tests for individuals: impact of the Harding decision. Taxation in Australia, 54(6), 302-306. 2019 Villios, S. (2019). Digitalisation and future tax policy design. Australian Tax Law Bulletin, 5(5&6), 83-86. 2018 Villios, S., & Williams, N. (2018). Family Provision Law, Adult Children and the Age of Entitlement. Adelaide Law Review, 39(2), 249-302.
WoS22018 Plater, D., & Villios, S. (2018). A review of family provision laws in South Australia: Distinguishing between the deserving and undeserving. Bulletin of the Law Society of South Australia, 40(6), 34-35. 2018 Villios, S. (2018). A Review of Family Provision Laws in South Australia: Distinguishing between the Deserving and Undeserving. Law Society of South Australia. 2017 Villios, S. (2017). The Court’s power to grant a stay and the interaction with the commissioner’s garnishee power. Australian Tax Law Bulletin, 4(2), 26-31. 2017 Villios, S., Kenny, P., & Blissenden, M. (2017). Wine options of Australian tax reform. eJournal of Tax Research, 15(1), 22-50. 2016 Villios, S. (2016). Director penalty notices - promoting a culture of good corporate governance and of successful corporate rescue post insolvency. Revenue Law Journal, 25(1), 1-21. 2016 Villios, S. (2016). An evaluation of Australia's director penalty regime. Australian Tax Law Bulletin, 3(6), 107-113. 2016 Villios, S. (2016). Tax collection, recovery and enforcement issues for insolvent entities. Australian Tax Forum, 31(3), 425-453. 2016 Villios, S. (2016). Will drafting - Clarifying the scope of the duty owed by a solicitor to a client and to the intended beneficiaries in Australia. Legal Ethics, 19(2), 328-330.
2015 Villios, S., Kenny, P., & Blissenden, M. (2015). Residency and Australians working overseas: can be an expensive lesson in tax law. Australian Tax Law Bulletin, 2(9-10), 188-191. 2015 Villios, S., Blissenden, M., & Kenny, P. (2015). Characterising expenditure as revenue or capital - is the distinction becoming clearer?. Australian Tax Law Bulletin, 2(9-10), 192-193. 2015 Villios, S., Blissenden, M., & Kenny, P. (2015). Are changes to negative gearing in Australia imminent?. Australian Tax Law Bulletin, 2(9-10), 195-199. 2015 Villios, S. (2015). Improving the students' tax experience: a team-based learning approach for undergraduate accounting students. Journal of the Australasian Tax Teachers Association, 10(1), 43-65.
WoS72015 Villios, S. (2015). The insolvency priority contest - garnishee notices versus general law fixed interest and PPSA security interests. Australian Tax Law Bulletin, 2(6), 112-118. 2015 Villios, S. (2015). 'A "better tax system" is a simpler tax system'. Australian Tax Law Bulletin, 2(3), 61-63. 2014 Villios, S. (2014). 'Allowable deductions, cost base of CGT assets and the GAAR: a minefield for taxpayers and their advisers'. Australian Tax Law Bulletin, 1(5), 94. 2014 Blissenden, M., Kenny, P., Villios, S., & Xynas, L. (2014). Self-education expenses: some thoughts for taxpayers and their advisers. Australian tax law bulletin, 1(4), 80-82. 2014 Villios, S., Xynas, L., Kenny, P., & Bissenden, M. (2014). Reducing the company tax rate and abolishing the MRRT: a step forward or back?. Australian Tax Law Bulletin, 1(6-10), 109-115. 2014 Villios, S. (2014). The legislative interface between the creation of a liability to tax and the right to challenge that liability. Australian Tax Forum, 29(3), 551-578. 2014 Villios, S. (2014). The Commissioner's power to issue creditor's statutory demands: implications for corporate rescue post insolvency. Australian Tax Review, 43(3), 187-200.
WoS22012 Villios, S., Carbone, D., Tretola, J., & Callea, P. (2012). The capital gains tax implications of buy-sell agreements. Australian Tax Review, 41(2), 100-112. 2012 Villios, S. (2012). An inherited wealth tax for Australia? The Henry Recommendation 25 for a bequests tax. Revenue Law Journal, 22, 8-1-8-10. 2011 Tretola, J., Villios, S., & Callea, P. (2011). GST and residential premises - which intention is relevant?. Revenue Law Journal, 21(1), 1-16. 2011 Villios, S. (2011). Australia: Impact of Tax Review Report and the Henry Review on Self-Managed Superannuation Funds. The Business Review, Cambridge, 18(1), 41-47. 2011 Villios, S. (2011). Measuring the tax gap of business taxpayers in Australia. Revenue Law Journal, 21(1), 1-21. 2011 Villios, S. (2011). ‘Australia: Impact of the Tax Review Report and the Henry Review on Self-Managed Superannuation Funds’. The Business Review Cambridge, 18(1), 41. 2010 Villios, S. (2010). Australian GST and Residential Property - Uncertainty Abounds. International VAT Monitor, 6, 423-427. 2010 Varzaly, J., & Villios, S. (2010). Judicial reconsideration of the nature of directors' duties in Australia. International Company and Commercial Law Review, 21(2), 63-67. 2009 Villios, S., & Varzaly, J. (2009). The Carbon Pollution Reduction Scheme. Asia-Pacific Tax Bulletin, Nov/Dec, 378-387. 2009 Villios, S., & Varzaly, J. (2009). Extending the commercial reach of charitable institutions - the High Court case of Word Investments Ltd. Asia-Pacific Tax Bulletin, May/June, 169-175. - Villios, S., Blissenden, M., & Kenny, P. (n.d.). Australia’s Tax Law Policy of the Past and that of the Post Digital Revolution. Revenue Law Journal, 28(1).
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Books
Year Citation 2023 Giancaspro, M., Golding, G., Nosworthy, B., Brown, D., Viven-Wilksch, J., Wawryk, A., . . . Zito, P. (2023). Contemporary Australian Business Law. Cambridge University Press. 2021 MACKENZIE, M. B. P. K. S. V. M. B. J. H. G. (2021). AUSTRALIAN TAX 2021. 2020 Kenny, P., Blissenden, M., & Villios, S. (2020). Australian Tax 2020. LexisNexis. 2019 Villios, S., Kenny, P., & Blissenden, M. (2019). Australian Tax 2019. Chatswood, NSW, Australia: LexisNexis Butterworths. 2018 Kenny, P., Blissenden, M., & Villios, S. (2018). Australian Tax 2019. Australia: LexisNexis. 2018 Kenny, P., Blissenden, M., & Villios, S. (2018). Australian Tax 2019. Australia: LexisNexis. 2017 Kenny, P., Blissenden, M., & Villios, S. (2017). Australian Tax 2017 (8th ed.). Lexis Nexis. 2016 Villios, S., Kenny, P., & Blissenden, M. (2016). Australian Tax 2016. LexisNexis. 2015 Kenny, P., Blissenden, M., & Villios, S. (2015). Australian tax 2015. Australia: LexisNexis. 2015 Kobetsky, M., Brown, C., Fisher, R., Peacock, C., Villios, S., & Gillies, P. (2015). Income Tax Text: Materials and Essential Cases (9th edition ed.). Annandale, NSW: Federation Press. -
Book Chapters
Year Citation 2023 Viven-Wilksch, J. (2023). The Australian legal system. In M. Giancaspro, G. Golding, B. Nosworthy, D. Brown, A. Wawryk, S. Villios, . . . J. Viven-Wilksch (Eds.), Contemporary Australian Business Law (Vol. 56, 1 ed., pp. 1-20). Cambridge University Press.
DOI Europe PMC12023 Viven-Wilksch, J., Golding, G., & Giancaspro, M. (2023). Contracts: parties and terms. In M. Giancaspro, G. Golding, B. Nosworthy, D. Brown, J. Viven-Wilksch, A. Wawryk, . . . P. Zito (Eds.), Contemporary Australian Business Law (1 ed., pp. 104-125). Cambridge University Press. -
Conference Papers
Year Citation 2021 Villios, S. (2021). Wills and Estate Planning. In Helping Hand Aged Care Seminar. 2021 Villios, S. (2021). Wills and Estate Planning. In Helping Hand Aged Care Seminar. -
Conference Items
Year Citation 2022 Villios, S. (2022). Bankruptcy and Tax. Poster session presented at the meeting of University of Adelaide, Bankruptcy Trustees Forum. 2021 Villios, S. (2021). Succession Law Hot Topic. Poster session presented at the meeting of STEP SA Not the Trusts Symposium Event. 2021 Villios, S. (2021). Enduring Powers of Attorney in South Australia: A Case for Reform. Poster session presented at the meeting of Law Society of South Australia Forum. 2021 Villios, S. (2021). Voluntary Guidelines for Best Practice Powers of Attorney. Poster session presented at the meeting of STEP SA Succession Law Conference. 2021 Villios, S. (2021). Tax, Succession and Family Trusts. Poster session presented at the meeting of Oracle Insolvency Services Small Business Symposium. 2019 Villios, S. (2019). Powers of Attorney and Advance Care Directives in South Australia. Poster session presented at the meeting of Elder Abuse Legal Symposium, Legalwise. Adelaide. 2019 Villios, S. (2019). Powers of Attorney and Advance Care Directives in South Australia: A call for reform. Poster session presented at the meeting of Mount Gambier Practitioner CPD. 2019 Villios, S. (2019). The Use of Family Trusts in Small Business and Family Enterprise. Poster session presented at the meeting of Annual Tax Day 2019. University of Adelaide. 2019 Villios, S. (2019). Familly Business Tax and Bankruptcy. Poster session presented at the meeting of Adelaide Law School Bankruptcy and Insolvency Day. University of Adelaide. 2019 Villios, S. (2019). The Digital Revolution and the Changing Landscape of Tax Law Policy. Poster session presented at the meeting of Annual Tax Day 2018. University of Adelaide. 2018 Villios, S. (2018). The role and operation of Family Provision Laws in South Australia. Poster session presented at the meeting of Society of Trust and Estate Practitioners. Adelaide. 2018 Villios, S. (2018). Insolvency - The Impact of Garnishee Notices on Taxpayers. Poster session presented at the meeting of Australian Tax Teacher's Association Conference. University of New South Wales. 2017 Villios, S. (2017). Tax collection, recovery and enforcement issues for taxpayers. Poster session presented at the meeting of Annual Tax Day 2017. University of Adelaide. 2016 Villios, S. (2016). Tax collection, recovery and enforcement issues for insolvent entities. Poster session presented at the meeting of 2016 ATTA conference papers. Sydney: UNSW Business School. 2015 Villios, S. (2015). Bankruptcy and Tax. Poster session presented at the meeting of Regulation of Corporations, Insolvency and Tax Research Unit, Bankruptcy Trustees Conference. Adelaide. 2015 Villios, S. (2015). The Commissioner's Debt Collection Powers. Poster session presented at the meeting of Taxation Institute of Australia, Tax Roundtable. 2014 Villios, S. (2014). The Impact of Taxation on Achieving Successful Corporate Rescue Post Insolvency. Poster session presented at the meeting of Corporate Law Teachers Association Conference. Adelaide. 2014 Villios, S. (2014). The ATO's Role as a Creditor in a Corporate Insolvency: A Small Business Focus. Poster session presented at the meeting of Bankruptcy and Insolvency Law Scholarship Conference. Adelaide. 2013 Villios, S. (2013). An inherited wealth tax for Australia? The Henry Recommendation 25 for a bequests tax. Poster session presented at the meeting of The Management, Business, Accounting and Finance Research Conference, US. 2011 Villios, S. (2011). Australia: Impact of the Tax Review Report and the Henry Review on Self-Managed Superannuation Funds. Poster session presented at the meeting of The Management, Business, Accounting and Finance Research Conference, US. 2008 Villios, S. (2008). Sophisticated Super Strategies: Instalment Warrants and Other Current Issues: Tenants in Common Ownership. Poster session presented at the meeting of Taxation Institute of Australia Conference. 2007 Villios, S. (2007). Superannuation Update - Taxation Institute of Australia, Institute of Chartered Accountants and National Institute of Accountants. Poster session presented at the meeting of Regional Seminar. -
Report for External Bodies
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Internet Publications
Year Citation 2021 Villios, S., & Brown, D. (2021). ATO Garnishee Notices: Frustrating Corporate Rescue Policy. Austaxpolicy: Tax and Transfer Policy Blog.
Sylvia teaches at the undergraduate and postgraduate level. She is currently the Course Coordinator of Income Tax Law course (LLB), Income Taxation M (PG) course, Income Tax III (UG) the Succession Law (LLB) course.
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Current Higher Degree by Research Supervision (University of Adelaide)
Date Role Research Topic Program Degree Type Student Load Student Name 2024 Principal Supervisor Business succession and retirement planning for small business in Australia? Are the current small business tax concessions sufficient for small businesses to adequately retire and businesses succession? Master of Philosophy Master Part Time Mr Markus Troschke 2024 Principal Supervisor Are Death and Wealth Taxes the Solution to Achieving Vertical and Intergenerational Equity in Australia? Master of Philosophy Master Full Time Mr Simon Headland -
Past Higher Degree by Research Supervision (University of Adelaide)
Date Role Research Topic Program Degree Type Student Load Student Name 2019 - 2021 Co-Supervisor Multinational Corporate Tax Avoidance In Australia & Australia’s Anti-Avoidance Law Doctor of Philosophy Doctorate Full Time Mr Max James Bruce 2017 - 2022 Co-Supervisor Pursuing equity in the Australian superannuation system. Doctor of Philosophy Doctorate Full Time Mr John Harrison
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Committee Memberships
Date Role Committee Institution Country 2021 - ongoing Chair South Australian Engagement Committee The Tax Institute Australia 2021 - ongoing Member National Engagement Committee The Tax Institute Australia 2018 - ongoing Board Member South Australian State Council Taxation Institute of Australia Australia 2018 - ongoing Board Member National Superannuation Technical Committee Taxation Institute of Australia Australia 2005 - ongoing Member Technical committee Taxation Institute of Australia Australia -
Memberships
Date Role Membership Country 2005 - ongoing Member Law Society of South Australia Australia 2005 - ongoing Member Taxation Institute of Australia Australia 2005 - ongoing Member National Institute of Accountants Australia -
Consulting/Advisories
Date Institution Department Organisation Type Country 2018 - ongoing University of Adelaide Adelaide Law School Advocacy Australia 2015 - ongoing University of Adelaide Law School Legislative and political Australia -
Editorial Boards
Date Role Editorial Board Name Institution Country 2015 - ongoing Editor Adelaide Law Review - Australia 2014 - ongoing Editor Australian Tax Law Bulletin, Lexis Nexis - Australia -
Offices Held
Date Office Name Institution Country 2022 - ongoing Co-Director Regulation of Corporations, Insolvency and Taxation (ROCIT) research unit University of Adelaide Australia 2021 - ongoing Chair, SA Engagement Committee The Tax Institute Australia 2021 - ongoing Committee member, National Engagement Committee The Tax Institute Australia 2017 - ongoing Committee Member of the National Superannuation Committee The Taxation Institute Australia 2017 - ongoing State Councillor The Taxation Institute Australia 2017 - ongoing Technical Committee Member The Taxation Institute Australia 2014 - 2022 Head of the taxation sub-group of the Regulation of Corporations, Insolvency and Taxation (ROCIT) research unit University of Adelaide Australia
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