John, an executive of a British corporation specialising in engineering consultancy, comes to Australia to set up a branch of his company. Although the length of his stay is not certain, he leases a residence in Melbourne for 12 months. His wife accompanies him on the trip, but his teenage sons, having just commenced college, stay in London. John rents out the family home. Apart from the absence of his children, Johns daily behaviour is relatively similar to his behaviour before entering Australia. As well as the rent on the UK property, John earns interest from investments he has in France. Because of ill health, John returns to the UK 11 months after arriving in Australia. Discuss residency tests and source issues.