Jennifer was born in Australia and studied at University in Australia. She owns a property in Australia which she rents out. She lives with her family when in Australia. After finishing her Bachelor of Commerce degree, she travelled to the UK to work as an accountant for three years. During that time, she rented a flat and made many friends. Her UK salary is paid into a UK bank account. At the end of the 3-year period she had saved enough money to travel. Jennifer then spends 1-year travelling around Europe and 1- year travelling around North America. At the end of these travels, she returns to Australia and commences work in Australia. Required: Advise Jennifer on her residency status for tax purposes and the tax consequences: a) during the 3 years she was in the UK b) during the 1-year she is travelling around Europe c) upon her return to Australia