[gsb]

I think you are confused about foreign residence and foreign taxation. Most countries will tax all foreign income if you are a tax resident of their country. But not many tax foreign income of citizens who are resident in a foreign country, and Australia definitely does not do this. If you are a resident of another country then Australia doesn't make any demands on you at all. The only catch is that a temporary residence overseas might mean they still consider you to be an Australian resident for a time.