In the year 2020, Jane has a salary of $63,000, assessable dividends of $2,000, deductions of $5,000 and a tax offset of $600. Jane is a migrant from Brazil and she has lived in Australia for 340 days during the year 2020.

Required

Is Jane a resident for tax purpose? How do you establish residency of Jane, a taxpayer? Explain residency in detail and support your answer with case law, precedents and legislation.