Yes in the Pacific, USA can end next to Queensland, but can’t use the base while neutral. The USA can go anywhere on the Pacific map that is not adjacent to Japanese controlled territory.
It’s in the Atlantic that the USA must stay next to USA territories with the addition of Zone 102 while neutral (i.e. can’t end next to Canada or anything)
You’re right, neutral powers cannot use the facilities of other powers (can’t use naval bases). But if you end your boats’ movement next to Queensland and Japan declares war on UK/ANZAC, then the USA will be able to declare war on Japan and immediately move those boats 3 spaces from Queensland that turn.