That's correct. When you go to
Taiwan without a student or work visa, you most probably apply a 60-day tourist visa. This visa can be extended twice to give a maximum stay of 180 days.
HOWEVER, you need to show the local police office a legit reason why you need your visa extended past the 60 days. Legit reason usually used is to continue studying at places that can't issue an ARC.
At 180 days or before, you then
need to leave. Most people fly out to Hong Kong for their visa run. Then come back to Taiwan a few days later and start the whole process again.
With this type of visa arrangement, you are not legally allowed to work.
Checkout the links at
http://www.aacircle.com.au/directory...avel-43-1.html for travel companies that can give you quotes on an airline ticket.