Taxation of a teleworker who moves to Oz for a period

Gulliver

Registered User
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A friend has a taxation question re temporarily moving to Oz.

Her OH is moving to Oz for a years contract on a 457 visa, and she will go with him. She is considered by the Oz immigration authorities as a trailing spouse. Much of her work in Ireland is done from home. In principle, her Irish employer has agreed that she can continue her Irish job by teleworking from Oz. So, she will be doing exactly the same job there- the only difference is the physical location. She will be paid in euros from an Irish company into an Irish account. She has always been strictly tax-compliant, and wishes to remain so. Now the questions:-

1... If she is employed by an Irish company, doing exactly what she was doing in Ireland, but physically based in Oz for just under 12 months, can she continue to operate (Legally) under Irish taxation.
2... is she obliged to pay taxes in Oz?
3... If she is so obliged, what does she need to do now?
 
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