[MuppetMaster42]

If you want to get double taxed, sure you can keep your Australian Medicare and private health insurance.

As far as the ATO is concerned, unless you discontinue both, you're considered an Australian resident for tax purposes.

Even though the US considers you a resident alien, the ATO requires you to at least look like you won't be coming back for >1 year.

[jacques_chester]

My experience was that the ATO did not consider me a tax resident. Basically if you've tidied up your Australian affairs, earn 0% in Australia and 100% in the US, they aren't totally bloody-minded. I did make sure to use a specialist tax agent though.

After ~3 years the IRS considers me a resident for tax purposes. The ATO only cares about my income because they want to collect HECS payments.