Your client was born in Australia but lived in New Zealand for a long period of time. He came to New Zealand for a holiday after finishing university, met up with his former spouse and set up home here. He worked as a police officer in New Zealand. Since separating from his spouse, he moved back to Australia in July 2018 and works as a security contractor in Australia. He maintains a bank account in Australia in which his salary is deposited and receives interest income on a term deposit. He also holds shares in Australian companies and receives dividends. Although he lives in Australia most of the year, he comes to New Zealand frequently to visit his former spouse and his children and lives with them while in New Zealand. He maintains a bank account and owns an investment property in New Zealand

.Explain with reasons whether your client is a tax resident of New Zealand and whether his contractor income, interest and dividend income from Australia will be taxable in New Zealand. Support your answer with references to the Income Tax Act 2007 and appropriate case law.