Yes, but under Australian capital gains tax law, moving the coins overseas is a "taxable event", and he'd have to pay the capital gains tax on the capital gain based on the value at the time he moved them.
Then don't move them. They can be moved physically without actually moving the coins or they could be moved without physically leaving the country. He could have moved to Germany before letting anyone know of their existence. If he was smart he would have admitted to owning some Bitcoin as a way of engaging with the ATO to discuss how they would generate a tax liability. If any tax liability was too honerous be could have kept some hidden until he was in a jurisdiction where the tax laws were more in line with what he had in mind.
I guess the point being given that be is not satoshi nakamoto because if he was he would have been a lot more organised than it seems he has been.
