Non Resident

I am a Australian resident and my wife has a permanent residency visa.
2015/2016 we were overseas for the whole financial year .
She is classed as a share trader for tax purposes and trades the asx online . She has accounts with cmc markets.

My question is, as she was working "overseas" does she pay tax on capital gains to the ATO or to the country where she was working?
I rang the ATO and they could not give me a direct answer , I think they dont know