Pauline was born in Australia in 1982 and qualified as a lawyer in 2005. She has worked in Toowoomba for a legal firm since 2005 but on 1 September of the current tax year Pauline travelled to Ireland to take up a job with Ryan Ltd a legal firm in Dublin, Ireland for a period of three years. She sold her car but retained her home in Toowoomba and rented it out to tenants. She leased a home in Dublin so that she, her husband and their two children could live. In relation to Pauline’s residency which of the following statements is most correct?

Select one:

1. Pauline will remain a resident of Australia for the current tax year because she has not lived overseas for two years as at 30 June 2014.

2. Pauline is likely to remain a resident of Australia under the 183 day rule.

3. Pauline is likely to become a non-resident of Australia from 1 September of the current tax year because after that time she has established a permanent place of abode overseas.

4. Pauline will cease to be a resident of Australia from 1 July of the current tax year.

5. Pauline will continue to be a resident of Australia under the common law test.

Answer rating: 100% (QA)

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