Benjamin was born in Brisbane, Australia, and had lived here until he turned 25. After finishing university, Benjamin moved to Ireland, which is where he met his wife, Annaliese. Benjamin and Annaliese bought a house in Dublin, Ireland, and had two sons. When the boys reached school age, Benjamin and Annaliese decided to move back to Australia, to be closer to Benjamins family. They arrived in Australia in May 2000 and purchased a house in Noosa. In January 2019, Benjamin and Annaliese decided to return to Dublin, as their children had long moved out of home. They sold their house, all their personal possessions and closed their bank accounts. They left Australia on 1 February 2019 and settled back into life in Dublin.

Required: Advise Benjamin whether he would be considered a resident for whole or part of the 2019 income tax year.