Oh you want proof?
Example: Australian resident under the domicile test
Emily leaves Australia to work in Japan as a teacher of English. Emily has a one-year contract after which she plans to tour China and other parts of Asia before returning to Australia to continue work here.
Emily lives with a family in Japan during her time there and rents out her property in Australia. Emily is single. Her parents live interstate and her brother has moved to France. Emily is an Australian resident for tax purposes even though she is residing in Japan because, under the domicile test:
- her domicile is in Australia (as she is a resident who has lived in Australia and will generally retain a domicile here when absent overseas), unless she chooses to permanently migrate to another country)
- her permanent place of abode remains Australia.
If you are coming to Australia or going overseas, you may need to work out your residency for tax purposes.
www.ato.gov.au
It doesn't matter if you live overseas if your clear intention is to return to Australia.
Oh and this was literally my job. I've spent hundreds of hours researching residency rules and rulings.
Any player who signs a 1 year contract would be deemed an Australian resident. 2 year contract most likely the same. 3 years+ most likely non resident.