Rose graduated last April from her part-time law degree at WSU. She was born in Malta and retains citizenship, but she has resided in Australia since she was five years old and worked various paid jobs since she was 16. Her friend Emily graduated the year before and has been working in China.   Emily helped Rose secure a job at a legal practice in China, where Rose negotiates terms between Australian and Chinese businesses who enter into trade agreements. Rose arrived on June 1st, 2022, and started work on the following Monday, June 6th. The position was only for 12 months, after which Rose intended to travel around Asia and eventually return to Australia where her parents and sisters still live. 

On February 1st of this year, Rose decided to quit her job early and started traveling through Asia, working as an English tutor for cash in hand. She received the equivalent of $A 85,000 in salary from the contracts job, and a further $A10,000 in cash from her tutor work (although she didn't keep good records). During this period, she also derived $A 20,000 from subletting her room in her Sydney apartment while overseas. She has not lodged a return since her departure as she didn't think she needed to do so.

Discuss the income tax implications for Rose referring to all relevant tax legislation, cases, and rulings.  You are not required to calculate her tax payable nor advise about late lodgement. 

Answer rating: 100% (QA)

Roses situation involves various aspects that need to be considered for income tax implications Here are the key points to be discussed 1 Residency St... View the full answer