Celeste is a French woman who has several relatives living in South Australia. She is employed as an IT architect in Grenoble, France. Through her family in Australia, Celeste has accumulated a...

Celeste is a French woman who has several relatives living in South Australia. She is employed as an IT architect in Grenoble, France. Through her family in Australia, Celeste has accumulated a portfolio of investments. She usually visits Australia once per year to see her relatives and check on these investments. Celeste has been advised by her doctor to give up work until she fully recovers from her illness. She asks a friend to mind her home in Grenoble while she spends time with her niece in Adelaide recuperating. In Australia, Celeste lives at her niece's home and she has regular hospital appointments. She opens a bank account in Australia and leases a car. Please discuss whether Celeste would be a resident of Australia, with reference to relevant tax ruling, legislation and cases