I found this on the web..
The residency test – central management and control
In order for a superannuation fund to be regarded as a complying fund, it must satisfy certain residency requirements.
Prior to 1 July 2007, in order to meet these residency requirements, a superannuation fund needed to ensure that the central management and control of the fund was located in Australia. These residency requirements allowed trustees to be temporarily outside of Australia for a period of not more than 2 years and continue to satisfy the central management and control test.
Further, under the pre 1 July 2007 rules, the trustee returning to Australia for a period of 28 days or more, before subsequently returning overseas, could effectively have restarted this 2-year temporary absence period.
This therefore provided some scope for trustees to effectively extend their overseas stay to periods longer than 2 years.