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Tenants in common ownership paper
Published on 07 Apr 08 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers the:
- ability for a super fund to hold assets jointly with a related party
- exemption from in-house assets test
- ability of the related party to grant mortgage/bank requirements.
Author profile
Sylvia Villios CTA
Dr Sylvia Villios, CTA, 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 40 peer-reviewed journal articles. She has a strong industry presence and her background in taxation and commercial law extends beyond academia and includes experience in legal practice
- Current at
03 November 2025
This was presented at Sophisticated Super Strategies: Instalment Warrants and Other Current Issues .
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Tenancy in common ownership
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Unit trusts: 30 June 2009 issues
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