QUESTION $3$

Jane Fonda, who lives in Melbourne, is a management consultant with Chevron Ltd$,$ an

American company specialising in the development of information systems for the

publishing industry. In March $2023$ Cheveron won a tender contract to install a new

computer system for ITS Ltd$,$ located in Maylasia. As a result, on $1$ April $2023$ Fonda was

posted to Malaysia for one month to arrange installation of the system.

Due to technical difficulties in the installation, Fonda$$s stay was extended by a further

three months. Initially her salary of $$7,000$ per month was paid into a bank account in

Melbourne. However, from $1$ May $2023$ her salary was paid into a Malaysian bank

account.

Upon completion of her work in July $2023,$ ITS presented Fonda with two airline tickets

and vouchers for a holiday in London valued at $$8,000.$ ITS also offered Fonda a three$-$

year consulting job with the company with an annual salary of $$180,000$ and a car.

As an incentive to join ITS, and to compensate for her leaving Cheveron and having to

move permanently to Maylasia, she was offered $$70,000.$ This was to be paid in two

instalments $$ $$35,000$ on joining the firm and $$35,000$ after one year$$s service.

Fonda accepted the offer on $1$ September $2023.$

Required:

Discuss Fonda$$s residency status and the assessability of the above amounts in Australia for the

years $2022/2023$ and $2023/2024$ making reference to relevant case law and sections of the ITAA

legislation.