Sia is an Australian citizen, who is single, living and working in Brisbane, Australia. In January 2020, Sia was offered an engineering job in Canada. Sia promptly accepted, and once arrangements were made, she departed Australia on the 1st March 2020. Sia does not intend to return to Australia and notified Medicare of her departure, as well as suspending her private health insurance in Australia. Sia had her household and personal affects transported to Canada at the earliest convenience with a local transport company. Sia sold her car before leaving and does not own any Australian real property. Sia had rented a house whilst living in Australia and cancelled the lease at the end of February. When Sia arrived in Canada, with the help of her new employer, she secured a two-year lease for a serviced apartment.

REQUIRED:

Advise Sia of the tax consequences from the above fact situation, by answering the following THREE questions. Your answer should include references to appropriate legislation, case law and tax rulings.

1. Analyse whether or not Sia is a resident of Australia for tax purposes for the 2020 income year.
2. Explain the consequences of your analysis in Question 1 of this question.
3. Discuss the relevant source rules applicable to Sias circumstances.