Question 2 (5 points) Mary is an Australian citizen who left Australia to work on a cruise ship for three years. This was her first time leaving Australia at 18 years old. The cruise ship was registered in Panama and travelled in international waters for the entire three year period. Other than the odd day trip at various destinations, Mary was on board the entire time.

Is Mary an Australian resident for tax purposes during this three year period? What residency test is most relevant in this situation?

please provide a fast accurate answer!! in the middle of the exam