As Covid 19 created havoc in the world's economy, it also restricts people' movement that created a headache for most "Multi National Corporation" as some of their overseas employees stranded within Australia for much longer than their intended stay.

Please review below article and analyse what causing this particular issues and how MNC/accounting firms try to handle the situation

https://home.kpmg/xx/en/home/insights/2020/12/flash-alert-2020-487.html

In your answer, you should discuss about the 4 residency tests as well