Reference no: EM133449110

Case Study: Jenni is an accountant who works in Hong Kong. She is single and lives in Hong Kong with her parents. Until April 2017 her work does not involve travel. At that time she accepts an offer from her employer to travel temporarily to Australia to provide business advice to large numbers of former Hong Kong residents setting up businesses in Melbourne, Sydney and Brisbane. Jenni enters Australia on 25 April 2017. She intends to spend three months travelling between the three cities, staying in various motels. Her employer asks her towards the end of the three months to take up a position in Sydney for a further nine months. In early July, she leases a serviced executive apartment for nine months near her workplace in Sydney. The apartment is her home base during her stay here. She freights more clothing and some personal effects to Australia. Her parents visit her on two occasions. Although based in Sydney, her commitments require some limited travel. On average, Jenni travels at least once a week to meet clients outside Sydney. She is paid by her Hong Kong company a salary of AUD 500,000.

Question: Explain whether Jenni is a resident of Australia for tax purposes. In your response you are expected to analyze each of the individual residency tests, detailing all legislative and case references