Dung was born in Vietnam. He owns an investment property in Vietnam that he rents out at a monthly rent of $1000. On 2 July 2021, Dung travels to Australia. Dungs sister Kim lives in Australia and owns a restaurant in Melbourne. During his visit, Dung stays at his sisters place and works in his sisters restaurant, and earns $22,000. Dung joins a gym and swimming club in Melbourne so that he can maintain his fitness. Dung enjoys spending time with Kim and they frequently attend football and tennis matches.

Dung is impressed by his sisters successful business. In consultation with Kim, Dung plans to set up a restaurant in Springvale, Victoria. In March 2022, he visits Vietnam for two weeks and sells his investment property to raise funds for his planned business in Australia. On his return, he leases a property in Springvale, Victoria, on 25 March to establish a Vietnamese restaurant. On 28 March 2022, he buys new furniture for $22,000. The furniture is installed in the restaurant on 15 April 2022 and has a useful life of ten years. The business kicks off well and by 30 June 2022, (the end of financial year), it has sales of $26,000. The expenses recorded in the books of account of Dungs business also show a salary of $9,000 paid to his sister Kim although she hardly does any work for him.

Required: Citing relevant legislation and case law, please explain:

a) Is Dung a tax resident of Australia for the income tax year ending 30 June 2022? What will be the income tax consequences of his tax residency status? (10 marks)

b) What are the income tax consequences to Dung on the purchase of furniture and salary paid to his sister? (5 marks)