Josh is a dressmaker and has traveled to Australia from France for a four-month work assignment in March of 2021. Josh has been in a relationship for six months with Isla, his high school sweetheart. Due to work commitments, Isla has not accompanied Josh on his trip to Australia. Josh’s employer has agreed to pay for his hotel accommodation and living costs in addition to his salary for the initial four months. Josh is based in Sydney but has made many short trips to Brisbane QLD to visit a few distant relatives. Upon completion of the four months assignment, Josh’s employer has asked him to stay an additional twelve months. Josh accepts and arranges for his girlfriend; Isla, to fly to Sydney to help him negotiate a twelve-month lease on an apartment close to his work. Isla was pleased to secure a lovely house with a backyard and has arranged for her beagles to be flown to Australia in a month’s time. 

Isla has signed up the beagles to a local puppy school to meet some friends of both the dog and human variety. She has also signed up to volunteer at a local charity that provides meals to the local homeless community on Wednesday nights. During the 2022 financial year, Josh travels home twice to see his parents and siblings on both occasions leaving for a four-week period. Josh loves being in Australia but at times she does get homesick and is looking forward to returning home one day. However, he finds working in the Australian fashion market intriguing and has agreed with his employer to help prepare for fashion week which is booked for June 2022. 

Required: 

Discuss whether or not Josh is a resident of Australia for tax purposes? Your answer should include a discussion about timing. Your answer should be clearly supported by references to relevant statutory provisions and/or case law.