Samantha was born in the United Kingdom but moved to Australia with her family when she was nine years old. She holds dual citizenship in both Australia and the United Kingdom. Samantha graduated from the University of Tasmania with a degree in Political Science and joined the Department of Foreign Affairs and Trade (DFAT) as a graduate. Samantha has always been prudent with her savings, setting aside a fixed amount from her salary each fortnight to build her share portfolio and making additional voluntary contributions to her Commonwealth Superannuateon fund. She and her spouse, Emily, also purchased a house in Australia as Joint Tenants. Emily was born in New Zealand and met Samantha while traveling with friends. Her family resides in New Zealand, and she visits them frequently. Emily works as a programmer for a Digital Production company with offices in both Australia and New Zealand. She has been living in Australia and working remotely since she and Samantha met. In September 2023, Samantha was assigned to work at the Australian Embassy in Manila. She moved to Manila immediately to commence her diplomatic posting, while Emily remained in Australia for an additional four months to pack up their house for rental. Emily appointed a property management agent at the end of January before moving to Manila to join Samantha. The property was rented out from 1 February 2024. Advise Emily and Samantha on their Australian Tax Residency status for the 2024 Financial Year. Be sure to apply the 4-step process and, where relevant, cite legislative provisions or cases to support your analysis.