Ian Ruven Is an Executive of a US Corporation Specialising

Ian Ruven is an executive of a US corporation specialising in management consultancy and he comes to Australia to set up a branch of his company. Although the length of his stay is not certain, he leases a residence in Sydney for twelve months. His wife accompanies him on the trip but his teenage son and daughter, having just commenced college, remain in the family home. Apart from the absence of his children, Ian's daily behaviour is relatively similar to his behaviour before entering Australia. Ian earns interest from substantial investments he has in the United States. Satisfied with the progress of the branch, Ian and his wife return to the United States eleven months after arriving in Australia. Are Ian and his wife residents of Australia for the period of time he is in Australia?

A) Yes, as Ian and his wife would pass the 183 day test
B) Yes, as Ian and his wife would satisfy the 'ordinarily' residing in Australia test
C) No, as Ian has no intention to 'reside' in Australia
D) No, as Ian does not have an Australian domicile