Tax between Poland and Aus

First of all, I know this is best handled by a tax agent and I'm in the process of engaging one.l (recommendations welcome 🤗). But I thought I'd start a conversation here to get some info and help others who may have the same questions.

My partner is Polish living in Australia since Q4 2022. She has to file tax returns in Poland for the year 2023 now. She's been searching online to find a tax agent who specialises in tax issues between these 2 countries.

We found out that tax returns in Poland don't need to be filed unless you're a tax resident (or spend more than half year in Poland or have ties to Poland). So our questions are these:

1. She has ZUS and is planning on opening IKE in Poland. Does these qualify as having ties? There is a strong possibility that we will return to Poland at some stage but not 100% sure yet.

2. She has not deregistered from permanent residence in Poland. Does not have an active profile zafauny as she's closed her back account there.

3. Will Australian income in the year 2023 be taxed? In Australia, our tax year is from July - June. That means for the purpose of filling up PIT/ZG there is no way of knowing what the income tax amount in Australia is as this will only be calculated 6 months after the Polish tax year. This is especially important because she is not salaried and has a business with fluctuating incomes.

Appreciate your help.

She should let Poland know she is not living there anymore as it complicates things.
You can get profile zaufany approved at the Sydney (Melbourne?) Consulate or Canberra Embassy.