employed at the Macquarie Park office of Softmicro Ltd, a US company that specialises in
the development of information systems. In March 2017 Softmicro won a tender contract to
install a new computer system for RST Ltd, located in Hong Kong. As a result, on 1 April
2017, Rod was posted to Hong Kong for one month to arrange installation of the system. Due
to technical difficulties in the installation, Rod’s stay was extended by a further three months.
Initially, his salary of $8,000 per month was paid into the Manly branch of his Westpac bank
account. However, from 1 May 2017 his salary was paid into an account he opened at the
Kowloon branch of the HSBC Bank, in Hong Kong.
Upon completion of his work in July 2017, RST Ltd presented Rod with a return airline ticket
to holiday in Paris, together with a voucher to cover his expenses whilst in Paris valued at
$8,000. RST Ltd also offered Rod a three-year consulting job with the company with an
annual salary of 100,000 and a car.
As an incentive to join RST Ltd, and to compensate for his leaving Softmicro and having to
move permanently to Hong Kong, he was offered $40,000. This was to be paid in two
instalments – $20,000 on joining the firm and $20,000 after one year of service.
Rod accepted the offer on 1 September 2017.