Mary is a citizen of the United States. Getting around COVID-19 restrictions, she came to Australia in 2021 on a working holiday and stayed for 10 months. Mary had grown up in the family home in the United States and still had room to return to. She had no prior association with Australia until she arrived in September 2021. At that stage, she spent nearly four months in Brisbane moving between six different houses. She then spent a month traveling from Brisbane to Canberra via six different locations. From late January 2022 to late May 2022, Mary then lived in Melbourne staying at six different houses.

 After returning to Brisbane for a short period of time, she traveled to Sydney and then departed Australia on 23 June 2022. During her time in Australia, she had two different periods of employment, one in Brisbane for three months and another in Melbourne for a period of three months. Mary claims she is a resident of Australia for her time here, so she should pay tax at the residency rate. Advise Mary. 

Required: What difference would it make if she was not on a working holiday visa?