B Jones, “BJ” to his friends, was a bank manager who was transferred by his employer to Fiji for two years. During that time, he and his family leased a house in Fiji. The family’s house in Melbourne was let, unfurnished. The family furniture was stored in a neighbour’s double garage.

At the end of the two-year period, BJ had expected to move to his employer’s London branch. Instead, to take advantage of promotion, he returned to Australia. BJ was unaware of the possibility of the Australian promotion until two weeks before his return to Australia.

Discuss whether, for the two-year period, BJ would be regarded as a “resident” of Australia. For simplicity, assume that he left for Fiji two years ago and returned on 30 June during the current income year.

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