Niranjan, an executive of an Indian corporation specialising in auditing consultancy, comes to Australia to set up a branch of his company. Although his stay is not certain, he leases a residence in Brisbane for 12 months. His wife accompanies him on the trip, but his teenage daughters, having just commenced college, stay in Delhi. Nirajan rents out the family home. Apart from the absence of his children, Nirajans daily behaviour is relatively similar to his behaviour before entering Australia. As well as the rent on Indian property, Nirajan earns interest from his investments in Singapore. Because of ill health, Nirajan returns to Indian 11 months after arriving in Australia.

Discuss residency tests and source issues.