Corey is your client. He has heard that if he lives in another country for 183 days each year he will not have to pay tax on his Australian sourced income. Corey lives with his parents in a nice Melbourne suburb. His parents have paid for his health insurance and he is on their Medicare card. He is a member of many clubs and associations in Australia. He has two part-time jobs, one as a model for an Australian Modelling Agency and the second as a freelance Party Planner. He thinks he may stay in Vanuatu for those 183 days and ask for his cheques for payment for services provided to be sent to his Vanuatu address - a hotel room. Required: Advise Corey of whether his plan will work to change his residency status and the effect that might have on tax payable