Australian living in Philippines for 2 years - Am I a tax resident?

Hey everyone, long-time lurker looking for some feedback on my tax residency situation before I make a significant business decision.

Background:

I've been living in the Philippines since June 2024 (left Aus 2023). I have continuous rental receipts, utility bills in my name, and my entire daily life is based here. I've returned to Australia twice for 2-week holidays, staying in hotels both times - no family home to return to, no property owned anywhere in Australia.

My only remaining Australian connection is a bank account I've been drawing savings from to support myself.

I was a cofounder of an Australian company from Jan 2023 to June 2025. All tax was paid throughout. I ceased involvement entirely in June 2025. No Australian-sourced income since then.

Based on the ATO's own two-year rule of thumb in TR 2023/1, I believe I ceased being an Australian tax resident around June 2024. My reasoning:

Left Aus in 2023, setup in PH Jun 24

No property or land in Australia

No family ties pulling me back

Hotels when visiting, not a permanent dwelling

Business now fully ceased

Approaching 2 full years abroad

I'm on a tourist visa in the Philippines that I renew every couple of months. I know this is the weakest part of my position - but my substance is clearly here (rent, bills, continuous physical presence for 2 years).

My questions:

1. Does the tourist visa situation materially weaken my position given the substance I have?

2. Has anyone dealt with the ATO on a similar situation — continuous overseas presence but on rolling tourist visas?

3. Any expat tax accountants you'd recommend who won't charge an arm and a leg for a focused residency opinion?