Jack is an accountant for an international accountancy firm based in Fiji. He has investments in Fiji comprising of his own home, a rental property, shares in local companies and cash deposits in high interest-bearing bank accounts. On 1 February 2020, Jack was transferred to the firm’s Brisbane office on a temporary three-month secondment. The purpose of the secondment was to establish networks with existing Australian clients that have indicated the possibility of investing in Fiji. During the secondment period, Jack remained an employee of the Fiji office, and his salary was paid into his Fiji bank account. While Peter’s intention was to return to Fiji at the conclusion of his secondment, he sought and was successfully offered a permanent position in Brisbane. In early June 2020, he became an employee of the Brisbane office. His relocation involved purchasing an apartment in the Brisbane suburb of Ascot, renting out his own home in Fiji and transferring a sum of cash to a high interest-bearing bank account in an Australian bank. 

Discuss residency and source issues.

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