Rovers Co is a company that was incorporated in the USA but has its head office located in Singapore. The company does carry on business in Australia but has no offices here. The directors of the company regularly (six or more times a year) meet in hired offices in Brisbane. At these director meetings high-level decisions are made that set the company's general policies, and determine the direction of its operations and the type of transactions it will enter. The directors also meet in other locations but the majority of the director meetings each year are held in Australia. Is Rovers Co an Australian resident company

a.

No, as the company has its head office in Singapore

b.

Yes as it carries on business in Australia and this is the only factor required to establish residency for a company

c.

Yes as it has its central management and control located in Australia

d.

No, as the company was incorporated in the USA