ElectronicoLtd ('Electronico') is a company in the business of the manufacture and sale of electronic equipment that was initially incorporated in the United States of America. Even now, 95% of voting shares are controlled by American residents. However, the day-to-day activities of Electronico all occur within Australia, and the directors' meetings exclusively take place in Australia.

Which of the following factors best supports the argument that Hyperion Ltd is an Australian resident under s 6(1) of the Income Tax Assessment Act 1936 (Cth)?

Group of answer choices

Hyperion was incorporated outside of Australia.

Australia has become Hyperion's 'domicile of choice'.

Hyperion is not an Australian resident.

Hyperion carry out their day-to-day operations in Australia.

The directors' meetings of Hyperion all take place in Australia.