please ans on 20 min

Kurt Volkler is a South African resident who specialises in assaying the value of diamonds. He signs a contract in Johannesburg with the Pretoria Diamond Company to work for that company's head office in Johannesburg and to visit its various branch offices throughout the world. During the current income year, he spends two months in the company's Sydney office and one month in the company's Melbourne office assaying the value of diamonds. During this period his salary, equivalent to A$8,000 for the three months, is paid directly into his Johannesburg bank account by the parent South African company. As he is a South African resident, the South African government, which taxes its citizens on their worldwide income, deducts the equivalent of A$2,500 from his salary. Would any part of this $8,000 form part of assessable income in Australia for Kurt? Why or why not? Explain