On 1 January 2021, Matthew, a lawyer for a large Australian commercial law firm, was transferred to the Dubai office of the firm for a period of 2 years. As a result, Matthew leased his house in Melbourne and his furniture was stored at his employer's cost. Shortly thereafter, because of an illness in the family, Matthew returned to Australia for a month. During this time, he worked in the Melbourne office of the firm, but his salary continued to be paid by the Dubai office into his Dubai bank account. For the year ended 30 June 2021, Matthew received a salary equivalent to $80,000 from the Dubai office as well as $50,000 from the Melbourne office for the 6 months to 31 December 2020. He also earned $15,000 from renting his house in Melbourne. Ignoring any double-tax treaties, advise Matthew as to whether any of the amounts are assessable income in Australia for the year ended 30 June 2021, and, if so, why