Gini is an Australian citizen. He works as an accountant at a local bank. Gini’s manager advised him that it would greatly increase his (Gini’s) chances of promotion if he undertook a 6-month specialist banking course in London, United Kingdom. There is no same or similar course in Australia. The bank would continue to pay Gini 50% of his salary while he undertook the course but would not pay for any of the costs associated with the course. Gini felt like this was still a good deal and was beneficial for him in the long-term, so he decided to undertake the course in London. Also, he had always wanted to visit London and had never been overseas before. Gini gave up the lease on his apartment in Melbourne and left Australia for London in early July 2019. He spent a few weeks travelling around Europe, staying in various accommodation booked through Airbnb. He liked staying with locals while travelling. Gini returned to London in early August and commenced his banking course. During this time, he stayed at an apartment close to his course so that he could walk to his classes every day. Gini was very grateful for the opportunity to undertake the course and was a diligent student. During the 6-month course, he stayed at his apartment and only studied. He did not travel or go on holidays during this time. Gini returned to Australia at the end of January, following the completion of his course. He was very happy that his hard work had paid off as he was the top student in the course. The bank promoted him to manager effective 1 February 2020. With the pay increase, Gini was able to afford a nice apartment in Southbank.

a) Advise Gini as to whether he is an Australian tax resident for the year ended 30 June 2020. You may assume that Gini does not satisfy the 183-day test and that he is not a member of a relevant superannuation fund.

b) Advise Gini as to whether he can claim a deduction for the following expenses:

i. Return airfare to London to undertake the course.

ii. Apartment rental in London while undertaking the course.

iii. Fees for the banking course.