Michael, an Australian citizen, has been employed by an Australian Bank for the past four years.  On 1 December 2020 Michael departed Australia to establish a new branch of his employer’s bank in the Pacific Island nation of Samoa.  The arrangement was for an unspecified time.  He has declared that he is a non-resident in his 2021 income tax return.  Which of the following would most likely be accepted as evidence that Michael had ceased to be an Australian resident for tax purposes during the period of his absence?
A. Michael has retained his Australian citizenship.
B. Michael has maintained a domicile in Australia.
C. For the 30 June 2021 year Michael had been in Australia for less than 183 days.
D. Michael has continued to reside in Australia in the ordinary sense of the word.
E. Michael has left Australia for an unspecified time.