Stefan is an airline pilot who was trained in Belgium but has worked for a Malaysian airline for many years. He decided in December 2020 to apply to Australian airlines for a position so that he could move here to be with an Australian woman he had met overseas.

He finds out that it may be years before he gets permanent employment in Australia. So, from 1 February 2021 to 30 June 2021 he works for different Australian airlines under short-term contracts (never more than 30 days for any contract).

Although he lives in short-term accommodation in different Australian cities during this period, he hopes to find permanent employment in Sydney.

He takes lessons to improve his English, upgrades his Australian flying qualifications and joins a local soccer team.

Discuss Stefan's likely status (resident or not) for Australian tax purposes for 2020/21 and explain the effect on his tax liability.