Notice under section 142(1) of income tax act 1961

Notice u/s 142(1) is sent by Indian Income Tax Deptt. for requiring an assessee to File Return of the concerning A.Y. if the same is not filed.If Your Income is not accruing in India then You are exempt from Filling Return of Income ,so you can write a letter to concerning Assessing officer  giving particulars of your Australia Bussiness,on satisfing the AO you will get xemption from filling Return of Income.

For any Further Clarification you can consult a CA. 

When an Indian resident went outside India for an Employment purpose then his residential status is determined on the basis of 182 days, Since in the given case he is residing outside India for more than 4 years and in previous year he did not stay in India , So he is a non resident of India. For non resident Income is taxable when it is accrued or received in India, In the given case income is neither accrued nor received in India, So income of non resident is not taxable and also when there is no Income then assessee is not required to file return, so in the given case non resident should submit a letter to the A.O. from where the 142(1) notice is received.