Nicholas was born in the USA in Nashville, Tennessee and up to 22 October of the current tax year he has lived in the USA. He is a qualified engineer and commenced negotiations over the phone with an Australian mining company that has copper mining operations in Mount Isa, Queensland on 1 September of the current tax year. The negotiations concluded on 25 September and he agreed to come to Australia and take up the job for a period of 5 years. Nicholas and his family arrived in Australia on 22 October intending to reside in Australia for an indefinite period. Based on the principles discussed in Taxation Ruling TR 98/17 on what date may Nicholas become a resident of Australia for tax purposes?

Select one:

1. 1 July of the current tax year.

2. 22 October of the current tax year.

3. 1 September of the current tax year.

4. 30 June of the current tax year.

5. 25 September of the current tax year.