Have a look at this part
Examples of residents and non-residents
Basically try to be Bronwyn. Obviously easier if you're single, but if you:
1. Stay away for an extended period, +3 years seems to be satisfactory.
2. Establish a home overseas with your family.
3. Don't have accommodation available in Australia.
4. Don't have a car registered in your name.
5. Cut as many ties as possible. eg club memberships, store accounts etc
Then you should qualify as a non resident.
However if you:
1. Spend significant time in Australia.
2. Maintain a home there.
3. Have a wife/children living and working or attending school in Australia.
4. Conduct your life in a similar manner to someone living there permanently, running a business or serving on a committee for example.
Then you will probably get caught in the tax net. Just staying out of the country for more than 180 days each year won't cut it anymore, you need to make a clean break and ESTABLISH your life overseas for an extended period. This doesn't mean you can't go back ever again. Definately worth an hour with a good accountant BEFORE you leave.
BTW Canadians need to surrender their driving licence and any shop accounts to qualify as non residents of their country. I wouldn't be surprised if the ATO tighten up to a similar extent in future. Salami tactics, slice by slice. Rather than have an out cry if they announce tax on expats, they will simply make the rules progresively more restrictive to achieve the same result.
