Wendy is an Australian citizen and aircraft engineer. On a August 2022, Wendy took a job in France and moved to France to work

The plan was that their family would join them there in 2023

During the time they were apart, they took all their personal belongings with them and made plans for the recolation of their family including make school arrangements for the youngest child

They purchased a car in France and lived in apartment during this time. They also visited family regularly in Australia spending 186 days in Australia FY 2022-23 in their family home they owned and retained

However, Wendys relationship with their partner broke down during this time, as they were unable to convince them to relocate overseas, with the couple separating on 12 May 2023 and filling for devorce on 15 June of the same year.

Wendy on their Australian Tax residency status in 2022-23 p. Comment on what this residency determination might mean from practical point of view?