Fred,an executive of a British corporation specialising in management consultancy,comes to Australia to set up a branch of his company. Although the length ofhis stay is not certain, he leases a residence in Melbourne for 12 months. Hiswife accompanies him on the trip but his teenage sons, having just commencedcollege, stay in London. Fred rents out the family home. Apart from the absenceof his children, Fred's daily behaviour is relatively similar to his behaviourbefore entering Australia. As well as the rent on the UK property, Fred earnsinterest from investments he has in France. Because of ill health Fred returnsto the UK 11 months after arriving in Australia. Discuss residency and sourceissues.