Each of parts (a) to (g) below contain separate statements that you are required to answer separately. For each statement indicate whether it is TRUE or FALSE and briefly explain your reasons with reference to legislation, case law or rulings (as appropriate).

1. GST is a proportionate tax as it is a flat rate of 10% and applies proportionately to all consumers.

[2 marks]

2. Clem moved to Australia from Singapore on the 2 December 2020. He rented a property with a 1 year lease and surrendered his rental in Singapore. Clem moved for work purposes and is not sure how long he will stay. He is a resident for tax purposes from the first day he moved to Australia.

[2 marks]