Returning to Australia.
Superannuation, tax residence and the money that has to move with you.
Australian super can usually remain invested while its member lives abroad. The job is not to abandon it or feed it automatically, but to keep the fund compliant, purposeful, protected and connected to the member's eventual retirement country.
Many foreign shares, funds and portfolios receive an Australian market-value starting point when tax residence begins. That can protect the pre-return growth - but income, currency and structure-specific rules still start from the supported residency date.
For many permanent returners, Australian tax residence can restart on arrival. It does not wait for day 184 - but the flight date is persuasive only when the life built around it supports the same conclusion.
The move does not begin when the furniture leaves Dubai. Financially, it begins when Australian tax residency resumes - and when every asset, structure and income stream is tested against that date.