Assignment title: Information
Jane, an Australian citizen, lives in Hawthorn with her husband and child where she is the accountant in a small manufacturing business. In 2013 the company asked Jane to assist them open a sales office in Ho Chi Minh City, Vietnam, as there was a lot of interest in the company's products in that country. In June 2013 Jane and her husband moved to Vietnam to start the work of establishing the office. The child aged 18 remained living in the family home in Melbourne. Jane and her husband intended to remain in Vietnam until the office was established which they anticipated would be two to three years. She and her husband rented an apartment in central Ho Chi Minh City for the two years and her husband obtained employment there. They both joined a local tennis club to meet new friends and they started to learn the Vietnamese language. Because of the length of her stay in Vietnam Jane and her husband returned to Melbourne for a month during January 2014 to visit the head office of the company and to see their child. By the end of two years the Vietnam office was operating satisfactorily and no longer required her continuing presence. In January 2015 Jane and her husband left Vietnam and went on a four-month holiday to Europe visiting eight different cities before returning to Melbourne in July 2015. While in Vietnam Jane opened a bank account there and closed her Australian bank accounts but she held investments in her own name in both countries. Required: Discuss whether Jane is an Australian resident for the period June 2013 until her return to Melbourne in July 2015 under both the primary test of residency and the domicile test.