QUESTION 2:

Gisele is a Colombian who came to Australia for a working holiday on 1 February 2021. She found an office job in Melbourne and her intention was to stay only 5 months. During her stay in Australia she lives in cheap rental accommodation at a hostel. She had no family in Australia but has made friends at the hostel.

She does not own a house in Colombia and lives with her parents. Her personal property was stored with her parents, who also look after her cat, Jill. She had bought a second-hand car in Australia, as she wanted to explore the Victorian countryside on the weekends and to travel to the other Sates of Australia. However because of the lockdowns and border closures she could not travel much and sold the car 2 months later.

However as a result of the pandemic and the closure of the borders she could not get back home until 5 November 2021.

REQUIRED:

Advise Gisele whether she is regarded as an Australian resident under the common law or statutory tests for the year ended 30 June 2021 and 2022.