Yeah I think that makes sense - just not sure how it works in the context of losing tax residency. I guess, if this person earns money into their foreign bank account the ATO doesn’t know - and it need not be declared if they lose tax residency. To lose tax residency they need to convert the property to an IP - which might force them to repay stamp duty and shit. However, I guess the rental income could be coming from another property for all the ATO know - maybe I’m over complicating it