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Dr Sylvia Villios
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Sylvia Villios is a lecturer at the Adelaide Law School, University of Adelaide. Sylvia researches and teaches in taxation law, particularly focussing 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. Her PhD from Adelaide Law School was conferred in 2016. Her thesis, for which she received a Dean's Commendation, was on the topic of the intersection of tax law and insolvency law.
She heads the taxation sub-group of the Regulation of Corporations, Insolvency and Taxation (ROCIT) research unit which is based at the University of Adelaide. She is an editorial panel member of the Australian Tax Law Bulletin, Lexis Nexis.
Her background in taxation and commercial law extends beyond academia and includes experience in legal practice. Prior to her appointment as a lecturer, Sylvia was engaged in legal practice for 6 years at two of Adelaide's leading law firms, specialising in advising clients on taxation, trust law, superannuation and general corporate and commercial matters.
PhD, University of Adelaide
Barrister and Solicitor of the Supreme Court of South Australia
M. Tax (University of New South Wales)
CTA (Taxation Institute of Austalia)
GDLP (Law Society of South Australia)
LL.B (with Hons) (University of Adelaide)
B Com. (Accounting) (University of Adelaide)
Awards & Achievements
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 held in the USA (2011)
Sylvia teaches taxation law at the undergraduate and postgraduate level. She is currently the Course Coordinator of the following courses:
Income Tax Law (UG) (LLB)
Income Tax Law M (PG) (BCom)
Income Tax Law III (UG) (BCom)
Succession Law (UG) (LLB)
Tax law, tax policy, corporate taxation and and the role, powers and accountability of the Commissioner of Taxation.
Australian Tax 2016 (with Dr Paul Kenny and Michael Blissenden) (2016 edition, LexisNexis Butterworths, 2016).
Australian Tax 2015 (with Dr Paul Kenny and Michael Blissenden) (2015 edition, LexisNexis Butterworths, 2015).
Income Tax Text, Materials and Essential Cases (with Michael Kobetsky, Catherine Brown, Rodney Fisher and Peter Gillies) (9th ed, Federation Press, 2015).
Refereed Journal Articles
'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 (forthcoming).
'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 Michael Blissenden and Dr Paul Kenny).
'Characterising expenditure as revenue or capital - is the distinction becoming clearer?' (2015) 2 (9-10) Australian Tax Law Bulletin 192 (with Michael Blissenden and Dr Paul Kenny).
'Residency and Australians working overseas: can be an expensive lesson in tax law' (2015) 2 (9-10) Australian Tax Law Bulletin 188 (with Michael Blissenden and Dr Paul Kenny).
'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 Michael Blissenden, Dr Paul Kenny and Helen McLaren).
'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 Michael Blissenden, Dr Paul Kenny and Lidia Xynas).
'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 Michael Blissenden, Dr Paul Kenny and Lidia Xynas).
'Self-education expenses: some thoughts for taxpayers and their advisers' (2014) 1(4) Australian Tax Law Bulletin 80 (with Michael Blissenden, Dr Paul Kenny and Lidia Xynas).
‘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’ (with Domenic Carbone, John Tretola and Pasqualina Callea) (2012) 41 Australian Tax Review 100.
‘GST and residential premises - which intention is relevant?’ (with John Tretola and Pasqualina Callea) (2011) 21(1) Revenue Law Journal Article 6.
‘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 & Residential Property - Uncertainty Abounds’ (2010) 6 International VAT Monitor 423.
‘Judicial Reconsideration of the Nature of Directors' Duties in Australia’ (with Jenifer Varzaly) (2010) 21(2) International Company and Commercial Law Review 63.
‘Extending the Commercial Reach of Charitable Institutions- The High Court Case of Word Investments Ltd.’ (with Jenifer Varzaly) (2009) 15(3) Asia-Pacific Tax Bulletin 169.
‘Australia: The Carbon Pollution Reduction Scheme’ (with Jenifer Varzaly) (2009) 15(6) Asia-Pacific Tax Bulletin 378.
Tax collection, recovery and enforcement issues for insolvent entities, Australian Tax Teacher's 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.
Oxford Business Law Blog: 'Director Penalty Notices – Promoting a Culture of Good Corporate Governance and of Successful Corporate Rescue Post Insolvency' (2016)
ROCIT Regulation of Corporations, Insolvency and Taxation Blog: 'Housing Affordability and Negative Gearing - The Homeless Generation' (2016)
ROCIT Regulation of Corporations, Insolvency and Taxation Blog: Federal Budget 2016 - Proposed Super Changes (2016)
Member of the Law Society of South Australia
Chartered Tax Advisor of the Taxation Institute of Australia
Committee Member of the State Council of the Taxation Institute of Australia
Committee Member of the Technical Resource Commitee of the Taxation Institute of Australia
Member of the National Institute of Accountants
Currently consulting to Adelaide law firm Lynch Meyer in her areas of specialisation.
Submission to the House of Representatives Standing Committee on the Environment on proposed changes to the Environmental Register (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).
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