Question 2 Mr Hardy was born in Australia, is an Australian citizen with an Australian domicile. He lived and worked in Saudi Arabia from 1990 to 2006. Because of political instability in the Middle East, his wife and children moved to Australia in 2004. He joined them in Australia in May 2006. He and his wife purchased a family home on the Sunshine Coast to live in. Mr Hardy missed his life in the Middle East, where he enjoyed high wages and an exciting lifestyle. In June 2009, he took a job in Saudi Arabia and left Australia, intending to live and work in the Middle East permanently or, at least, indefinitely. He had no intention of living in the family home again. His wife and children remained in Australia but the plan was for them to join him towards the end of 2011. However, Mr Hardy and his wife separated in October 2011 and she stayed in Australia with the children in the family home. When he left Australia in 2009, Mr Hardy took his clothes and other personal belongings and sold other possessions such as his car and boat. He retained his Australian citizenship, made visits back to see his family, supported them financially, maintained an Australian bank account and Australian private health insurance. The taxpayer purchased an investment property in Brisbane in 2012. He spent a total of 91 days in Australia in the 2011 income year. After leaving Australia in June 2009, Mr Hardy lived in an apartment building in Bahrain, commuting daily to Saudi Arabia. He loved being back in the Middle East and made many friends and took up sailing on the weekends. For 2 years he leased a 2-bedroom apartment. His family came to visit him and stayed in the apartment, although it was intended that if his wife and children relocated to Bahrain they would move to a house in the area. In June 2011 he moved to a one-bedroom apartment in the same building when he realised that his wife and children would not join him. A year later, in June 2012, the taxpayer had commenced a relationship with another woman and they moved back into a 2-bedroom apartment, also in the same building. The apartments were effectively fully furnished. In the 2012 income year Mr Hardy earned $250,000 from his employment in Saudi Arabia. Mr Hardy's salary is not subject to tax in Saudi Arabia or Bahrain. The ATO has issued an income tax assessment to the taxpayer including his salary in his assessable income under section 6-5 of the ITAA 1997 for the 2011 income year. Required: Where is the source of the taxpayer's wages income? Is the taxpayer a resident of Australia for tax purposes in the 2011 income year? Which tests are relevant? Assume that Mr Hardy still has an Australian domicile. [Note: this question is based on the facts in Harding v Commissioner of Taxation [2019] FCAFC 29]