1. Desmond is an accountant by profession, had opened his own consultant firm by name of Desmond & Co., He was employed by Taylor University, Malaysia to give a lecture in the area of Auditing for the period from 1.1.2021 to 30.9.2021, and subsequently he went to Australia for 3 months paid study leave from thereon.

Required:

Advice Desmond, with reasons and section, his tax resident status and income assessability.