Explain In each case if a taxpayer is resident for tax purpose? Apply the relevant test to support your answer if applicable. 1. Sarah Is a merchant sea person. She is away from Australia for many months at a time. II. Punit has arrived in Australia on a temporary visa. He intends migrating to Australia with his family and is waiting for his paperwork to go through the Immigration Department. John comes to Australia for work experience relation to his overseas course for a period of 12 months or less. III. IV Garry is an Australian citizen who works for the Department of Foreign Affairs and Trade and is based in the Australian Embassy in Paris. He and his family have been there for five years. L