income year, he earned assessable income of $175,000 and incurred deductions of $15,000. Calculate his tax liability for Tax Year FY18-19 Tutorial Question 2 Jigesh is a permanent resident of Australia. He was born in India and retains his Indian citizenship. Jigesh spends most of the year working off the coast of New Zealand on an Salmon Farming for a New Zealand company. He was recruited for this job in Australia and signed a contract with the company in Sydney. For the last five years, Jigesh's wife has lived in Australia with their three children. They purchased a home in Australia three years ago. Jigesh and his wife have a joint account with Commonwealth Bank. Jigesh's childrens attends publisc school in Australia. Jigesh's salary is paid directly into this account. All of the family's other investments, including a share portfolio that generates dividend income, remain in India. Jigesh gets one month off from work every third month and, on these occasions, he meets with his family either in Australia or on holidays in India (to visit his parents). Discuss whether Jigesh is a resident of Australia and how his salary and investment income would be taxed