Jess was a fulltime student at BIB who was also employed at the Mill House as a bartender, working 12 hours a week. Jess lived with her parents in Melbourne. After Jess finished her Bachelor of International Business degree in November 2018, she travelled to Europe with the intention of enjoying a well deserved 'gap year'.She arrived in London, where she spent a month partying. She flew to Iceland in January 2019 where she obtained work teaching English. During the long winter evenings Jess wrote stories based on Icelandic myths and legends which were published in the Reykjavik Times for which she continues to receive royalty payments.

In April 2019, she accepted a permanent job in London working for an international accounting firm. She signed a lease for a flat in London for 12 months, opened a bank account and joined a gym.

Unfortunately, as a result of the pandemic Jess was made redundant in April 2020.She moved out of her flat and into a youth hostel where she made desperate attempts to return to Melbourne.She was finally able to return on 30 November, whereupon she commenced work in the family chicken factory.

Jess is fortunate to enjoy dividends from shares she received for her 18^th birthday. The company is listed on the ASX and its business is located in Indonesia, where it harvests palm oil from plantations it owns.

Jess has consulted you for advice. The last tax return she submitted was for the 2018 tax year.

REQUIRED:

a)Advise Jess whether she is a resident of Australia for tax purposes for the relevant income years.