Elijah is a lawyer who works in Singapore. He is single and lives in Singapore with his parents. Until April 2018 his work did not involve travel. At that time, he accepted an offer from Legal Ease, his employer, to travel temporarily to Australia to provide legal advice to large numbers of former residents of Singapore setting up businesses in Melbourne, Adelaide and Hobart. Elijah enters Australia on 25 April 2018. He intends to spend three months travelling between the three cities, staying in various motels. Legal Ease asks him towards the end of the three months to take up a position in Hobart for a further nine months. In early July, he leases a serviced executive apartment for nine months near his workplace in Hobart. The apartment is his home base during his stay in Australia. He freights more clothing and some personal effects to Australia. Elijah’s parents visit him on two occasions. Although based in Hobart, his commitments require some limited travel. On average, Elijah travels at least once a week to meet clients outside Hobart.

Required:
Advise Elijah whether he is a resident of Australia for tax purposes.
In your response give reasons and refer to sections of legislation and cases, where relevant.