Problem
Kamal is a permanent resident of Australia. He was born in India and he maintains his Indian citizenship. Kamal spends most of the year working off Fiji's coast on Salmon Farming for a company. He was recruited for this job in Australia and signed a contract with the company in Brisbane. For the last three years, his wife has lived in Australia with their two children. They purchased a home in Australia one year ago. Kamal and his wife have a joint account with Commonwealth Bank. Kamal's children attend public school in Australia. Kamal's salary is paid directly into this account. All his family's other investments, including a share portfolio that generates dividend income, remain in India. Kamal gets one month off from work every third month, and on these occasions, he meets with his family either in Australia or on holidays in India (to visit his parents).
Discuss whether Kamal is a resident of Australia for tax purposes and how his salary and investment income would be taxed.