i think the question asked was whether she is a resident for taxation purposes. i lived abroad for a long time and i could choose to remain a resident for taxation purposes or not from memory. i may be wrong on this one because i just didn't bother looking at other options and just maintained the status quo and declared everything as per norm and let my accountant take care of it. But my guess is you have to find out if she is resident of australia for taxation purposes which i get the feeling she is. Therefore, i would assume she declares all of her trading , gains etc in her australian tax returns and she would be liable for capital gains in Australia not the country you are residing in.
