Jim came to Australia from the United States on a working holiday on 1 December 2019 when he finished college . His parents were separated , and he had been living between their houses over the last 3 years . All his belongings were packed in a box and stored in his father's basement when he left for Australia . Over the last 7 months Jim has worked in various jobs in Sydney staying with various friends and relatives then he went traveling down the east coast of Australia . At the end of September 2020 , he left for New Zealand and intends to go back to the United States in 2022 . Advise Jim as to whether or not he is a tax resident of Australia . Explain your answer with reference to the relevant legislative provisions , case law and the relevant guidance provided by the ATO.