q3:

Ivanna Flier is an Australian citizen and aircraft engineer. On 11 August 2022, Ivanna took a job in Saudi Arabia and moved to Bahrain so they could fulfil their work duties.

The plan was that their family would join them there in early 2023.

During the time they were apart from their family, they took all their personal belongings with them and made plans for the relocation of their family including making school arrangements for their youngest child.

They purchased a car in Bahrain and lived in various leased furnished apartments during this time. They also visited family in Australia regularly, spending a total of 186 days in Australia FY 2022-23 in the family home they owned and retained during this time.

However, Ivanna's relationship with their partner broke down during this time, as they were unable to convince them to relocate overseas, with the couple separating on 12 May 2023 and filing for divorce on 15 June of the same year.

Required

Advise Ivanna on their Australian tax residency status in FY2022-23. You should also comment on what this residency determination might mean from a practical point of view. I.e., what type of income would need to be reported in Australia?

Remember to apply the 4-step process and where relevant cite legislative provisions or cases to support your analysis.