Hi Russell

I believe the situation is the same as in if you were in Oz. The only difference is that as a non-resident (and again I think you only get this status if your period OS in deemed long term ie more than 2 years), then you pay tax on all of your Oz earnings, ie there are no tax breaks taken into account. However you can still claim all your expenses as if you were in Oz. If you have a loss this is carried forward until you return to Oz