Question 5 An Australian lawyer, Laura, has been seconded to her employers American office for at least two years. She and her husband purchase an apartment in America, and sells her Australian home but maintains her investment in several Australian properties. After a year, due to a terrible illness and feeling homesick, she decides to return to Australia with her husband.

Required: Consider whether Laura is an Australian tax resident in these facts and the source of Lauras rental income. Please support your answer with relevant legislation and case law.