Phillip Bruno was on his first overseas holiday from Australia when he met Gerard over drinks. Gerard was working for Qantas in Kuala Lumpa. After talking to Gerard, Phillip had decided to consider moving to a Self-Managed Superannuation fund because of all of the advantages that Gerard had experienced even though he was currently working overseas. Phillip and Gerard discovered they knew the same person in Sydney after Phillip happened to mention that his favourite hotel was the Paragon hotel in Sydney. Gerard had asked if he knew Tanti who he knew from KL because she now worked at the hotel and had been in Sydney just short of 6 months.

1. Which of the three are Australian residences for taxation purposes and which are not? Explain your reasoning.
2. Phillip had a taxable income in the current financial year of $43,540. What was the size of the Medicare Levy he incurred?
3. Is Phillip's income protection insurance a tax deduction to him and if he claimed would the benefits be assessable income?