QUESTION 3 On 18 December 2023, Nathan Rodgers, who was born in Germany, arrived in Australia with an unrestricted work permit to take up a job with Media Enterprises Pty Ltd for a period of five years. As an incentive to join the firm, on 18 December 2023, Nathan was paid $10,000 by his new Australian employer who also paid him a $2,000 travel allowance to cover the cost of a stopover in the Middle East where he took the opportunity to do some sightseeing and shopping. For the year ended 30 June 2024, Nathan received $120 000 by way of salary. As part of the firm's bonus plan, Nathan was also entitled to a bonus of $5,000 for the year ended 30 June 2024 as he met the performance targets outlined in his employment contract. However, while Nathan was informed of the $5,000 bonus payable to him on 30 June 2024, the $5,000 bonus was not actually paid to him until 10 July 2024. Upon his departure from Germany on 10 December 2023, Nathan rented out his house in Munich at AUD 2,800 per month. On 30 June 2024, Nathan received a notice from his real estate agent advising that rent received on his behalf for the period from 10 December 2023 to 30 June 2024 was $20,600. The agent advised him that an amount of $2,800 rent that was paid by his tenants on 30 June 2024 in advance for the month of July 2024 was included in the rent received of $20,600. A statement of account from Nathan's Munich bank indicated interest deposited in his Munich bank account for the year ended 30 June 2024 was $1,500, of which $500 related to the period from 10 December 2023. Required: Discuss Nathan's residency status and the assessability of the above amounts in Australia for the income tax year ended 2023/2024 making reference to relevant case law and sections of the ITAA legislation. (12 MARKS)