Travelling to Australia for a year - Irish income tax implications

My daughter is going to Australia at end April and is planning to stay there for a year or so. She will initially go travelling, but will then look for work.

Will she be able to offset a full year's tax credits against her Irish income tax and, if so, can she submit a claim for a refund when she is leaving, or will she have to wait until the end of the tax year?

Regards
Homer