Ann: Change of Director's Interest Notice x 2, page-121

He is an employee of an Australian Company - AVZ - perhaps you should look it up.

That makes him (for tax purposes) an Australian resident, even if he was a resident of another country.

Its the same situation the ATO applies to overseas students who study here, but work 20 hours a week - they are treated as Aust resident for tax purposes!!!

That's the LAW - look it up.