[paranoidrobot]

Depends on how you define it.

Australians can still be required to submit tax returns/pay taxes when living and earning money while overseas.

The rule is "Australian resident for tax purposes", and even if you never set foot in the country for the whole year, you can still be a resident for tax purposes.

[drakonka]

When moving to Europe from Australia I just filled out a small form basically saying "I won't be living here anymore" and have not had to look at an Australian tax form since.

[paranoidrobot]

It very much depends on your individual circumstances.

For instance, a friend had problems with this because he made the same declaration, but after returning to Australia some years later, the ATO had issues with his declaration. He ended up having to do tax returns for the years he was away.

The ATO provides some examples for their rules.

https://www.ato.gov.au/Individuals/coming-to-australia-or-go...