Question 5 (20 marks)

a) In what situations will an individual be regarded as a resident of Australia for

taxation purposes?

(4 Marks)

b) An Australian resident obtained a three-year contract of employment with a firm

based in Singapore. He does not intend to remain in Singapore after that period

and envisages moving to China. Unforeseen circumstances result in him

returning to Australia after 18 months. Is he a resident or non-resident for the

purposes of Australian taxation during the period he is absent from Australia?

Explain your answer.

3 years away in Singapore

1 July 2021 to 30 June 2022 Leaves 1 April 2022

1 July 2022 to 30 June 2023

1 July 2023 to 30 June 2024 - Returns 30/ 09/ 2023