Dr Elizabeth Grace is an Academic employed by Imperial College London. She takes five-month leave to undertake research at an Institute in Melbourne. While Elizabeth is in Australia, she continues to be paid her salary by Imperial College London. While she is in Australia, Elizabeth lives in accommodation provided to her by Holmes Institute in Melbourne. Her husband stays in England and only joins her in Australia for a brief holiday. At the conclusion of her leave, Elizabeth returns to England and Imperial College London.

With reference to relevant cases and legislation critically discuss whether Elizabeth is an Australian Resident for tax purposes?