c.If an individual is visiting Australia and for most of the time he is travelling across differentlocations of Australia, then he will be considered as the foreign resident only. It means that heis not thinking for a long term perspective and is not trying to settle. She went to visit all thethree cities and to complete the training by next three months but the employer further askedher to extend her stay in Australia for nine more months. So she had the intention.d.For the sake of better understanding, the “resides test” is done which is the primary test of taxfor residency of Australia. In case the reside test is not passed out, the individual is classifiedas resident of Australia provided the any one of the following statutory criteria is satisfied:1.183 days test: if an individual is present for more than half of the financial year whethercontinuously or with irregular travelling, he can be considered having a constructiveresidency in Australia unless it can be proved that the usual place of adobe is outsideAustralia and have no intent to stay back in Australia.2.Other factors which are a healthy decision maker are as follows :a.Social and living arrangement: The living arrangement decides whether the resident willbe staying there or notb.Intention to stay back: The staying back intention is important.c.Marital Status: If somebody is married then the case is different.d.Employment tenuree.Maintenance and location of assetsf.Physical presence in Australia: the physical presence is important to describe theresidency.g.Frequency and Duration of visit: The duration of visit is very important as it’s theduration that determines the residency. [ CITATION ato171 \l 16393 ]The details of the other rime factors are outlined as under:a.Social and living arrangement: This is yet another degree of understanding to know aboutthe social and living arrangement of an individual in Australia. If the same reflects the

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