Mary, who had previously lived all of her life in Melbourne, obtained a job in Hong Kong for a term of seven years with an option to extend the term. Her husband joined her in Hong Kong. She moved to Hong Kong on the July 1st of the current income tax year. During the current tax year, Mary is which of the following?

a.

Resident under the 183 day test

b.

Non-resident, because her domicile and abode are in Hong Kong.

c.

Resident under the domicile test

d.

Resident under the resides test