Keg
This probably highlights the difference in working for an Australian company abroad and a foreign company abroad.
If the contract is an indefinite one abroad then this ATO residency tool can’t answer the question to residency status. Each case would be different but if your family went with you and you had no Australian income except rental property etc then you would most likely be considered a non-resident for tax purposes. Likewise if the intention of the person is to leave Australia permanently then they are non-residents for tax purposes, though, I will concede this is easier to substantiate if you are working for a foreign company than an Australian company.
As I don't know the details of the contract that is being offered it is hard to say how the ATO would treat someone accepting it.