You do not have to be a pr/aussie citizen to pay tax at resident rates. You only need to fulfill only 1 out of the 4 resident tests, eg staying in aus for >183 days a year. I'm sure you can find out about the other tests if you do a little research. 'Resident' in tax law differs from the PR/citizen type of resident. If you do not fulfill any of the 4 tests, then you'll be considered a non-resident and thus you will be taxed at non-resident rates. Also, you'll need to apply for a Tax File Number, otherwise you will be taxed at the highest marginal tax rate of 45%.

This post has been edited by kumahachi: Mar 22 2010, 10:50 PM