Des Is an Australian Engineer Was Seconded to His Employer's

Multiple Choice

Des is an Australian engineer was seconded to his employer's UK office for a period of 2 years or "such longer period as mutually agreed upon". After arriving in London, Des and his wife bought an apartment and lived there for two years whilst for the same time renting out his Australian home. After two years, Des did not accept the offer to stay on with the firm after his initial period of employment largely due to the fact that his wife wished to return to Australia. Des continued to stay in the UK after this two year period and has not as yet returned to Australia. Is Des a resident of Australia or not?

A) Yes, Des continues to have an Australian domicile and has not as yet acquired a permanent place of abode outside of Australia
B) Yes, as he is still regarded as 'ordinarily' residing in Australia
C) No, as Des has not been in Australia for at least 183 days in the last income year
D) No, as Des has acquired a permanent place of abode outside of Australia