A. Erica came to Australia from the United States on a working holiday on 1 December 2019 when she finished college. Her parents were separated, and she had been living between their houses over the last 3 years. All her belongings were packed in a box and stored in her father's basement when she left for Australia. Over the last 7 months Jane has worked in various jobs in Sydney staying with various friends and relatives then she went travelling down the east coast of Australia. At the end of September 2020, she left for New Zealand and intends to go back to the United States in 2022. Outline the tax residency consequences for Erica. Explain your answer with reference to the relevant legislative provisions, case law and the relevant guidance provided by the ATO. B. Choose TWO of the following cases and discuss, in detail, the manner in which the case has shaped the Australian taxation system and the importance of the case in the context of the taxation challenges commercial businesses face in the wake of the COVID19 epidemic: Commissioner of Taxation v Pike [2020] FCAFC 158. Commissioner of Taxation v Healius [2020] FCAFC 173 Eichmann v Commissioner of Taxation [2020] FCAFC 155 Greig v Commissioner of Taxation [2020] FCAFC 25 Bywater Investments Limited & Ors v. Commissioner of Taxation [2016] HCA 45. Explain your answer with reference to the facts and issues arising in the case you select, and provide an appraisal of the Court's decision. Ensure you refer to relevant legislation, ATO Guidance and professional legal, tax or accounting commentary relevant to your case in support of your