They are working together for a long time and it's for her album. Billboard interviewed him for Pink's cover story and he said he was really excited about his work with Sia and that she was finally gonna break through in the US. They are posting studio pics for a long time too.
she didn't mention anything about writing for someone else, so NO!
all she said was "smash"
I'm not attacking you or anything, she's just the "it" writer right now so I was thinking it could be another artist. plus I thought she said a while ago that she was done doing solo stuff, but maybe that's wrong.
For those of you questioning him working with Sia, their work can be really great. My favorite song of hers EVER is Death By Chocolate, and he co-wrote it with her.