Michael Pondage at all relevant times held a German passport. From the time of his first visit Australia in 2007 until the end of the 2021 income year, he held a visa which permitted him to live and work in Australia. During the time he was in Australia, Michael worked under contract as a marine engineer on a sea-going barge owned by an Australian company. Subsequently, the barge was leased to a Malaysia-based company, Ocean Development Ltd (OD), for use in carrying out work in China. Michael accepted employment with OD and left Australia on 8 July 2020, leaving his son and wife in Australia. He worked for Ocean Development Ltd for nine months in China and earned AUD $90,000. He then terminated his contract and returned to Australia where he stayed for the rest of the income year. On his arrival back in Australia he entered into a partnership business with his wife. Accommodation provided for Michael in China by his employer was of a temporary or transitory nature in the form of single mens quarters or barracks. Meals were also provided. Ocean Development Ltd.s office in Malaysia paid Michaels wages into his bank account in Australia, after deducting tax required to be paid in Malaysia. Michael paid no income tax in China. Michaels assets in Australia are his home in Sydney, an investment residential unit in Randwick, a super policy with AMP, listed shares, bank accounts and membership of a local golf club. Michael intended to be absent from Australia for approximately nine months and was in fact away for that period only.

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