Andi is a successful actor who was born in Australia and lived in Australia all her life until 2016 when she moved to Barcelona, Spain. She continues to live in Barcelona where she owns an apartment and works as an actor in Spanish films. Since 2016, Andi has returned to Australia for two months every year during the Australian summer. She rents the same apartment on the Gold Coast. In January 2022, she entered into a contract with an Indian company to play a supporting role in a film to be shot over four months in India. The contract was signed in Australia and Andi was paid into her Spanish bank account.   Please discuss whether Andi is a resident of Australia, with reference to relevant legislation and cases.

SWFT Comprehensive Volume 2019
42nd Edition
ISBN:9780357233306
Author:Maloney
Publisher:Maloney
Chapter5: Gross Income: Exclusions
Section: Chapter Questions
Problem 48P
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Andi is a successful actor who was born in Australia and lived in Australia all her life until 2016 when she moved to Barcelona, Spain. She continues to live in Barcelona where she owns an apartment and works as an actor in Spanish films. Since 2016, Andi has returned to Australia for two months every year during the Australian summer. She rents the same apartment on the Gold Coast. In January 2022, she entered into a contract with an Indian company to play a supporting role in a film to be shot over four months in India. The contract was signed in Australia and Andi was paid into her Spanish bank account.

 

Please discuss whether Andi is a resident of Australia, with reference to relevant legislation and cases.

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