This is untrue, if you're a citizen of Australia who is a non-resident you don't have to report or pay taxes on world wide income made outside of Australia.
[1]: https://www.ato.gov.au/Individuals/coming-to-australia-or-go...
If they had permanent residence in a different country they wouldn't need to.
Anyway, I'm not an expert on Australian tax law by any means, I just wanted to note that it's not always so clear cut as "do other countries tax citizens living abroad".
In this example, the operative bit is this:
> She has a one-year contract, after which she plans to tour China, [...]
This time-boxes her intentions for living abroad. It's distinct from having an unlimited work contract with a temporary visa that requires renewals, which indicates intent to stay abroad (and potentially a basis for the visa renewals).
Other countries use things like a point system (UK), definitions of "centre of life" (Russia, where I live atm) and so on. Either way, Australia doesn't do the thing that the US & Eritrea do (tax applicability solely based on citizenship).
I joined a US-based Company who organized my Green Card without me having ever been there.
As long as your intention is to migrate to a different country you're regarded as a non-resident in which case you wont have to pay taxes on worldwide income, unlike in the US.
* the right to reside permanently in Australia
* Australian accommodation
* Australian family
* Australian economic interests.
https://www.lexology.com/library/detail.aspx?g=a9c5000f-bde6...
https://www.ato.gov.au/Individuals/coming-to-australia-or-go...
This suggests it wont come into effect until 2022:
> Since draft legislation is not yet available, the rules likely will not apply before 1 July 2022.
https://www.taxathand.com/article/17653/Australia/2021/New-t...
> If you spend more than 45 days in the country or tick two of the following dot points
The proposed secondary rules only applies after spending 45+ days in a FY, not OR. Which is important because this new criteria basically applies to most people born in Australia, so it basically reduces the 183 day test to 45.