Under recent changes you need to be able to show a foreign tax residency as well if you want out of the ATOs clutches. Being a digital nomad used to be acceptable but now if you work from a laptop in multiple countries using tourist visas and have an Australian passport you are still considered liable even if you’re abroad for more than six months.
Basically you need to show you have established a formal residence abroad with an employment visa, business visa, residence permit etc.
IMO This is a step towards the US system where you are liable for income tax even if you live permanently outside the country and never visit, based on citizenship. It probably won’t happen in the next 5 years but in the next 20 I wouldn’t be so sure.