Rebekah was born in America and is 21 years old. She came to Australia from America on a working holiday on 1 September 2018 for a gap year after finishing high school. Rebekah does not have any relatives living in Australia. Whilst in Australia, Rebekah stayed in several different types of accommodation at several different locations across Brisbane and Melbourne (mostly in Airbnb accommodation). In Brisbane, she worked at a day-care centre in the CBD, and in Melbourne, she worked at a kindergarten in the outer suburbs. Her salary from both jobs was paid into an Australian bank account, which she opened when she first arrived in Australia. She made friends whilst in both cities and spent her free time with them. Rebekah left Australia to return to the USA on 23 June 2019.

Required: Advise Rebekah whether she would be considered a resident for whole or part of the 2019 income tax year.