Annika is a visiting professor from South Africa, and is in Australia to collect data and interview students living in Australia for the next 9 months. She is employed and paid by her university in South Africa. During the time she is in Australia, she lives in several hotels and guest houses. Annika has no family in Australia, but has found a few close friends. At the end of her research project she returns back to South Africa.

Required: Consider whether Annika is an Australian tax resident in these facts and the source of Annikas salary. Please support your answer with relevant legislation and case law.