Jenny is a management consultant from the U.S who has been offered an 18-month contract with an Australian bank, Total Financial Services Pty Ltd. Her husband, John will accompany her to Australia for the whole 18 months and plans to find casual work as an accountant once he arrives. He will leave his current accounting practice in Los Angeles in the hands of his business partners for the time he is away and will receive no income from the business during this absence. Jenny and John have no children. Jamess envisage returning to their home in Los Angeles once Jennys contract finishes. They rent out their home in Los Angeles for the period of their absence. Total Financial Services Pty Ltd will provide a furnished house for Jamess to live in for the duration of the contract. Jenny and John also had a number of other relevant transactions during the year ended 30 June 2019:

1. Jenny and John have a number of investments in companies listed on the U.S stock markets. They received dividends of $5,000AUD in October 2018 and $6,000AUD in March 2019. Once in Australia, they also acquire some Australian shares which earn them dividends of $5,000AUD in 2019. The dividends were declared by the Australian company on 15 June 2019 and Jenny received the credit in his bank account on 10 July 2019.

2. John purchased a commercial property located in Brisbane on his arrival. He has agreed with the current tenant that provided the rent does not increase during the period, the tenant will pay 2 years rent in advance to John. Under the lease agreement, rent is non-refundable except at the discretion of the lessor. In accordance with this agreement, the tenant paid John an amount of $104,000 on 28 March 2019, being two years rent in advance from 1 April 2019.

Required: Provide advice to Jenny and John as to whether they would be considered Australian residents for taxation purposes at any time during the 2019 income tax year. Based on your conclusion, advise them regarding the assessability of each of the types of income they have received (either separately or jointly). You should state and apply any relevant residency, the source of income, derivation, general income rules and cite relevant legislation, case law, and rulings in answering approaching this question.