You are right Wotname that it should be confirmed as things change... but I can only go by past experiences.
Good idea would be to ask an experienced broker in Australia.
However standard rules I am familiar with are:
If a foreign registered boat is advertised for sale
in a country and it is sold there with transfer of ownership
done in that country, then it is liable for sales tax.
To avoid that, same boat is instead cleared out of country by original owner. (Very important that the new Owner is not listed as the Captain
when it departed Australia)
Same time, a foreign escrow account is set up to release funds upon safe arrival in a new country, then when it enters that country, a transfer of ownership
is signed over and filed upon Customs
Entry by both parties, so that a transfer of Captain
is made to new Owner or his representative.
That way, transfer of ownership is deemed to have taken place in International waters.
Then it usually takes about 2 to 3 weeks for new foreign registration
to be received and the new owner can make his first departure as the registered owner.
Would be curious if that could be confirmed as same for Australia as you guys do have some strange ways!