RESIDENCY OF AN INDIVIDUAL, RESIDENCY FACTORS

JEAN

Jean departs her homeland, Ireland, and arrives in Australia in July 2019. She became a professional teacher at the end of 2018 and sadly her qualifications and skills are not recognized in Australia. But she is unwilling to re-study all over again. She was granted a visa to work for one year and set about finding where she might settle, with a view to gaining Permanent Residency. She travels to all the capital cities to find the best place and spends equal time engaged in casual work and holidaying. Although she found Australia was a nice place to live, she felt lonely and missed her boyfriend and family. Jean returns home without seeking a visa extension. Jeans income for the year was $25,000.

Required For the 2019-20 year of tax, advise whether Jean is a resident of Australia or a foreign resident.

Hint: Use the following structure

Introduction outline the relevant law 2 marks

Discussion Resides test consider 7 factors and form a balanced conclusion 8 marks

Domicile test

Half year test

Commonwealth Super Test

Overall conclusion - re four tests