Problem: Amy lived all her life in New York. She arrives in Australia on 1 July of the 2021-2022 income tax year on a 12-month trip and travels the country sightseeing and staying at youth hostels for short periods of time. Her father was born in Chicago. To help out her finances, she finds work picking fruit and as a bartender. After 12 months, on 30 June, she will head off to Fiji for a while and then return home to New York to live with her family and to start a commerce degree.
Required:
1. Is Amy a resident in the 2021-2022 income year under ITAA 1936 s 6(1)?
Note: Need to consider the four alternative tests for Amy per ITAA 1936 s 6(1):