That is a very good question. I am not sure. I have read I.R.C. 861(a)(3) - https://www.law.cornell.edu/uscode/text/26/861 - and Treas. Reg. 1.1861-4 - https://www.law.cornell.edu/cfr/text/26/1.861-4 - to mean that retirement income from personal services (jobs/self-employment) previously performed in the US are US sourced income. In particular 1.1861-4(4) expressly says the pensions/retirement pay are not included in a prior de-minimis exception, implying they do count.
You should check the US/Australia tax treaty. https://www.irs.gov/businesses/international-businesses/australia-tax-treaty-documents It may say that Pension/IRA distributions by a US Citizen who is a resident of Australia are taxed by Australia. Other country's treaties say that. I have seen IRS distributions in such situations treated as a separate Form 1116 category of income called "re-sourced by treaty" I am not certain this is correct, but I think it is. If the numbers involved are not small, I suggest you do your own research and consider asking a professional who works in this area all the time for advice. Googling "us australia tax advisors" will get you some leads. I have no idea if any are good.
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