I think so, yes. Any amount of a scholarship/fellowship beyond 'qualified education expenses' (tuition, direct course costs) is subject to US income tax and Australian residents are taxed their worldwide income which, by definition, would include the amount subject to US income tax. Scholarships/stipends aren't explicitly mentioned (neither as assessable nor exempt) but I'm assuming they are taxed in Australia by virtue of being taxed in the US. It's interesting because the ATO saw nothing of my APA but they'll gladly siphon off my non-Australian stipend that has nothing to do with Australia.