The 183 day rule test is only ONE of the determining tests.
The terms resident and resident of Australia, in regard to an individual, are defined in subsection 6(1) of the ITAA 1936. The definition provides four tests to ascertain whether a taxpayer is a resident of Australia for income tax purposes. These tests are:
1. the resides test
2. the domicile test
3. the 183 day test
4. the superannuation test.
The primary test for deciding the residency status of an individual is whether the individual resides in Australia according to the ordinary meaning of the word resides. If the primary test is satisfied the remaining three tests do not need to be considered as residency for Australian tax purposes has been established.
The one that usually gets people is the domicile test. If a person is considered to have their domicile in Australia they will be considered an Australian resident unless the Commissioner is satisfied they have a permanent place of abode outside of Australia.
In order to show that a new domicile of choice in a country outside Australia has been adopted, the person must be able prove an intention to make his or her home indefinitely in that country (section 10 of the Domicile Act 1982).
Thus, a person with an Australian domicile but living outside Australia will retain that domicile if he or she intends to return to Australia on a clearly foreseen and reasonably anticipated contingency for example, the end of his or her employment.
If you intend to return to Australia at the end of your employment and the ATO has evidence of such e.g. retained bank accounts here, family here who you visit, what do you tick on your outgoing departure card, have you removed yourself from the electoral role, etc ?
The 183 day rule test is but ONE test the domicile test is far more important. Anyway get a private ruling because if your friend is wrong the penalties and interest are high. I am sorry to say but in my opinion your friend has provided incomplete advice or advice based on a set of incomplete facts.