Ian is a senior executive of a US oil and gas company. On 16 July 2020, Ian arrives in Australia to set up a branch of the company.

Although the length of his stay is not certain, Ian leases a three-bedroom apartment in Perth for twelve months.

Roy's wife, Bridgett, accompanies him on the trip, but their teenage son and daughter, having just commenced college in South Africa, remain in the family home in Johannesburg.

Apart from the absence of their two children, Roy's and Bridgetts daily behaviour in Australia is relatively similar to their behaviour before entering Australia (ie. they both join a local gym and swimming club which were activities that they both enjoyed in South Africa).

Whilst working in Australia, Roys monthly salary is being paid to him in Australian dollars. Apart from Roys salary income, Ian earns significant income from various property and financial investments he has in South Africa.

Satisfied with the progress of the branch, Ian and Bridgett return to South Africa and to their family home in Johannesburg ten months after arriving in Australia.

Which of the following statements is CORRECT?

		Ian is a resident of Australia for the 2021 income year under the resides test;
		Ian is a resident of Australia for the 2021 income year under the domicile test;
		Ian is a resident of Australia for the 2021 income year under the 183-day test;
		Ian is a non-resident of Australia for the 2021 income year.