http://law.ato.gov.au/atolaw/view.htm?docid=%22AID%2FAID201153%2F00001%22
This Ruling might be of interest to some who maintain high quality contact with both countries.
Note: It is recommended that those with complex tax affairs (those who migrate generally fall into the complex category, at least to the generality of tax practitioners and financial advisors) take advice from a competent tax professional about their personal tax position.
Best regards.