Amber is a 23-year-old Italian girl who decides to travel around Australia. On 20th August 2021, she arrived in Melbourne on a 12-month working holiday visa. Before coming to Melbourne, Ash lived with her family in Italy. Amber worked as a full-time primary school teacher in Italy. As she was living with her parents, she was not required to pay for accommodation. However, Amber contributed to her food and utility bills. To fulfil her travel dreams, Ash was primarily eager to save money for her upcoming travel plans and did not buy any significant assets while living in Italy. She plans to return to Italy after completing her travel dreams and starting a new career. However, she did not have anything concrete in her mind. During the first week in Melbourne, Ash lived at a family friend's house. Then she moved to the mountain areas to work for ski season. This allowed her to move around the places in Victoria. She moved to Queensland and worked in the fruit-picking industry for the whole Spring season. During her stay in Victoria and Queensland, she lived in the local backpacker's motels. Her jobs helped her save enough money to travel to Western Australia and the Northern Territory. She was flexible in accepting any casual role to support her finance as she faced any financial need. Therefore, she worked in several café shops and warehouses. Her friends helped her to get those jobs and shared accommodations. She finished her exploration after staying in Perth and Tasmania for three months. On the 10th of March, Amber decided to return to Italy and stay there for a while before her next travel exploration.

Requirement 

Based on the given situation, discuss relevant legislation, case law and rulings to elaborate on whether Amber would be considered a resident of Australia for tax purposes for the income year ended 30 June 2022. You are not required to consider the temporary residency rules

Answer rating: 100% (QA)

In assessing Ambers tax residency in Australia for the income year ending 30 June 2022 we can consid... View the full answer