LAWS20060 TAXATION LAW OF AUSTRALIA INDIVIDUAL ASSIGNMENT TERM 1

QUESTION 5

Nisu arrives in Australia on 30th December 2018 from Nepal. He is enrolled in the Masters of Accounting Program at CQU Sydney campus. He comes to Australia from Nepal with the intention of studying for three years in Australia. Nisu manages to get a part-time job working in a bookshop with one of his roommates. There are four students that share the rental of a house not far from the university. Nisu makes lots of friends, joins the local soccer team and is doing well with his studies and job. However, on the 30 June 2019 he has to return to Nepal due to a family commitment. He unfortunately has to withdraw from university with no prospect of returning.
REQUIRED:
Discuss the factors that will be taken into account in determining if Nisu would be
considered a resident of Australia for income tax purposes for the 2018/19 income year.

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