Heny Widuri is an Indonesian, married to her husband for 10 years, with two kids. Heny is a Senior Auditor in a top tier audit firm operating in Indonesia. The firm has its head office in Sydney, Australia. With her husband, the couple own properties in Indonesia comprising of their own home, a rental property, shares in local companies (dividends are often paid twice a year) and cash deposits in high interest-bearing bank accounts. On 8 August 2023, Heny was transferred to the head office on a temporary three-month secondment (ending on 7 October 2023). The purpose of the secondment was to provide Heny with knowledge and experience regarding the firm's global operations, preparing her to lead an expanding project in Indonesia in late 2024. During the secondment period, Heny remained an employee of the Indonesian office and her salary was paid into her Indonesian bank account. The company also paid for her accommodation and travel allowances. Heny's husband and kids stayed in Indonesia but visited her two times.

While Heny was happy with the lifestyle and living environment in Sydney, she is not happy with her work at the head office. Heny's intention was to return to Indonesia at the conclusion of her secondment, but she sought and was offered a permanent position in another audit firm, starting from January 2024. On 15 January 2024, Heny started her job and lived in a rental property (with the lease term of two years). In late February 2024, her husband and kids moved to her rental apartment and started their new life together. The family rent out their house, together with their rental property in Indonesia. While they brought some cash and deposited it in an interest-bearing account in a bank in Sydney, the couple still keep some cash in their interest-bearing bank accounts in Indonesia. They also keep the shares in Indonesia. All gains from those investing activities are transferred to the couple's shared bank accounts in Indonesia. However, Heny's salary in Australia was transferred to her bank account in Australia.

In early March 2024, Heny's father-in-law was sick. Her husband returned to Indonesia to take care of his dad and did not know when he would be back in Australia. The kids however stayed with Heny for their schooling.

Required

Intheformofaprofessionalletter(notexceeding1,200words),adviseHenyonwhether shewill be classed as a resident of Australia for tax purposes for the 2024 income tax year.In your letter, also advise Henry how her income will be assessed and identify other tax issues given both scenariosofherbeingdeemedaresidentoranon-residentofAustraliafortaxationpurposes.Show appropriatereferencingtocaselaw,sectionsoftheITAA1936andITAA1997andincometaxrulings issuedbytheAustralianTaxationOffice.Ignore the impactofanydoubletaxagreementandanyDRAFT residency tax rulings.