Ruth is 22 years old and was born in Invercargill, New Zealand. On 20 November 2020, she arrived in Brisbane on a 12-month working holiday visa. Prior to arriving in Brisbane Ruth had always lived with her parents in New Zealand. Ruth had worked in New Zealand prior to leaving for Australia and had been saving for her travel. She did not own any significant assets in New Zealand, only personal possessions such as clothes and a few electronic items. She left most of this with her parents while she was in Australia. Ruth stayed in hotel quarantine in Brisbane for 2 weeks after arriving, and then visited the Gold Coast and Sunshine Coast and other tourist attractions. She moved into a shared house with other working holiday makers, and worked at a café in Brisbane city as a casual employee for two months. As workers were needed to pick fruit, in February 2021 she travelled to north Queensland to work on farms. She lived in a hostel in Ayr for 2 months and then moved further north to work in Innisfail on a banana farm, also living in a hostel. Ruth intends to stay in Australia until October 2021, and then return to New Zealand and apply for a working holiday in Canada when travel restrictions are lifted.

Required: 

Discuss with reference to legislation, case law and/or rulings whether Ruth would be considered a resident of Australia for tax purposes for the income year ended 30 June 2021. You do not need to consider the temporary residency rules or the backpacker tax.