3 Adam is an Australian resident. During the year Adam worked under contract as a marine engineer for an oil exploration company on a ship registered in Germany. The ship was leased to a English based company for use in carrying out work in France. Adam worked on the ship in France and was paid by the English company's subsidiary in Spain. The source of the income derived by Adam is: 0 Germany 0 Spain 0 England 0 France 0 Australia