This web site seems to address your particular type of question:
Gifting - Shopping Help - Apple
"When you shop for friends and family living abroad, you will be billed in the currency of the country or region where you want your products to be delivered."
"You can send gifts to a friend or family member residing in Mexico, 15 countries or regions in Europe, and four countries or regions in Southeast Asia (Indonesia, Malaysia, the Philippines, and Thailand). Shop online at the appropriate international Apple.com site to place an order with a U.S. credit card."
I would be very careful about just going to Buy Apple Gift Cards - Apple as Phil0124 advised. I strongly suspect that it will default to you sending an Australia domination card to a sender someplace, and a person in the USA cannot use an Australian card. I tried to change it to my country being Australia and I cannot find the gift card feature at all. This does not surprise me since gift cards are essentially cash and this would be a wonderful way for people to launder funds internationally.