Catherine is 22 years old and was born in Cardiff, Wales. On 20 August 2020, she arrived in Brisbane on a 12-month working holiday visa. Prior to arriving in Brisbane Catherine had always lived with her parents in Wales.

Catherine had worked in Cardiff prior to leaving for Australia and had been saving for her travel. She did not own any significant assets in Cardiff, only personal possessions such as clothes and a few electronic items. She left most of this with her parents while she was in Australia.

Catherine stayed in a hotel quarantine in Brisbane for 2 weeks after arriving. She then moved into a shared house with other working holiday makers, and worked at a caf and hotel in Brisbane city as a casual employee.

As she was required to work in a rural area as part of her visa requirement, in February 2021 she travelled to central Queensland to work on a cattle station for two months. When she returned to Brisbane in April 2021 she went back to live in the same share house.

On 16 July 2021 Catherine decided to return to Cardiff and moved back into her parents house. She wanted apply for a working holiday in Canada and started working and saving for her next adventure. After six months she plans to start travelling again.

Required: Discuss with reference to legislation, case law and/or rulings whether Catherine would be considered a resident of Australia for tax purposes for the income year ended 30 June 2021. You do not need to consider the temporary residency rules or Double Tax Agreements.