James Bondage is a senior executive in an Australian brewing company and is an Australian citizen. The company sent him to live to India to expand its operations. He is expected to live in India for at least 3 yrs but could expand to 6yrs. His salary during this time is paid from Australia into his account in India. His employer has leased a house and furniture for him in India at no cost to himself. His Assets in Australia include the family home in Annerley Brisbane. He also has a rental property up in Noosa which is rented out but the family always use this every Sept for family holidays. James also has some share investments which he receives dividend income & a Superannuation Policy with AMP. He also has a membership in a local golf club but also joins one in India & opens a Bank Account in India to bank his Salary in. His wife and daughter will accompany him but he will leave behind his adult son to live in the family home. His son will pay a nominal rent for the use of the premises & every year the family will return & have their holiday in the unit at Noosa for 3 weeks. James will also return to the head office back in Australia 6 times a year for 1 - 2 weeks at a time. He is not a member of any Australian Superannuation Scheme but his wife is a member of an Australian Superannuation Fund. Question - Is James a Resident in Australia for Income Tax Purposes? Explain your reasoning and state legislation and/or case law to support your legal argument.