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I'm on an Australian PR and plan on getting married next year. We will then apply for an offshore Partner visa. While that gets processed (which could take between a year to 2years), she can apply for a tourist visa and come to Australia.

So can my wife continue to work for her company while she will be on a tourist visa in Australia ?

The company is in a different country and she will be paid in that country's bank account.

Note: She has no plans of working for an Australian company until her partner visa is approved.

EDIT I've already read this question and it has nothing to do with Australia Do I need a work visa if I'm freelancing while traveling?

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You can work remotely for a foreign employer (not operating in Australia) if you are travelling to Australia for genuine visitor purposes and want to keep track of work via online. You can also work remotely for a foreign employer (not operating in Australia) in a full time role through online means as long as you only intend to reside in Australia temporarily https://visagroup.com.au/digital-nomads-australian-tourist-visa/ and definition of Work here https://immi.homeaffairs.gov.au/help-support/glossary

I am not an expert in the interpretation Australian immigration rules, however it does seem to me that the intention to apply for a Partner visa conflicts with the concept that allows online work as a visitor (ie that of intending to reside temporarily). For the avoidance of doubt it would be best to get advice from an immigration lawyer.

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