Statement

$(1)$

A taxpayer can only ever be a tax resident of one country at any given time.

$(2)$

It is possible for a company that is not incorporated in Australia to be a resident of Australia for tax purposes.

$(3)$

Individuals that come into Australia for a limited period, but who do not pass any of the residency tests, may still be deemed to be a temporary resident of Australia for the duration of their stay.

$(4)$

The source of employment income is determined by the tax residency status of the employer who is paying the wages.$$

$(5)$

The source of rental income is determined by the location of the property that is being rented out.

Which of the above statements are TRUE?

A$.$

Only statements numbered $(1)$ and $(2)$ are true.

B$.$

Only statements numbered $(2)$ and $(3)$ are true.

C$.$

Only statements numbered $(2)$ and $(5)$ are true.

D$.$

Only statements numbered $(1),(2),(3)$ and $(4)$ are true.

E$.$

Only statements numbered $(2),(3),(4)$ and $(5)$ are true.