Assignment Task One (750 words 13 marks)

Jobson is a business broker for an international consultancy firm based in Tuvalu. In Tuvalu, he has owns his home, a rental property, sugar cane plantation (managed by his brother) and cash deposits with local banks.

On 1 March 2020, Jobson was transferred to the firms Cairns office on a temporary three-month secondment. The objective of the secondment was to establish relationships with existing Australian clients that have expressed their intention to invest in Tuvalu.

During the secondment period, Jobson remained an employee of the Tuvalu office. His salary was paid into his bank account in Tuvalu. While Jobsons intention was to return to Tuvalu upon completion of the secondment, he was offered a permanent position in Cairns. After due consideration, he accepted the offer and officially an employee of Cairns office from 1 June.

He purchased an apartment in Cairns and rented out his home in Tuvalu. He transferred a significant amount of his money into his new bank account in Cairns.

Discuss Jobsons residency status