Assignment task:
The taxpayer, Michael, is an experienced chef and was born in Australia. He lived in Brisbane until 3 August 2022, when he accepted a job with a cruise company. The cruise company was based in Norway. The terms of his employment meant he worked for four months and then had six weeks of leave. During the four months work the company provides accommodation and food as well as flights to and from the ship.
During the 2023 income year the taxpayer spent 279 days in total aboard the cruise ship and 86 days in Australia (33 days before he commenced employment and 53 days while he was employed). During his leave the taxpayer stayed at his parents' home in Brisbane.
Michael did not lodge a tax return for the year ended 30 June 2023 because he believes he is not an Australian resident.
Required:
Discuss with reference to legislation, case law and/or rulings (where relevant) whether Michael would be considered a resident of Australia for income tax purposes during the year ended 30 June 2023?