Susan is 22 years old and was born in Calgary, Canada. On 20 November 2021, she arrived in Brisbane on a 12-month working holiday visa. Prior to arriving in Brisbane Susan had always lived with her parents in Canada.

Susan had worked in Canada prior to leaving for Australia and had been saving for her travel. She did not own any significant assets in Canada, only personal possessions such as clothes and a few electronic items. She left most of this with her parents while she was in Australia.

Susan stayed in hostel 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 caf in Brisbane city as a casual employee for two months.

As workers were needed to pick fruit, in February 2022 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.

Susan intends to stay in Australia until December 2022, and then return to Canada.

Required:

Discuss with reference to legislation, case law and/or rulings whether Susan would be considered a resident of Australia for tax purposes for the income year ended 30 June 2022. You do not need to consider the temporary residency rules or the backpacker tax.