For AJAX in general, it would depend upon how it's done. For the specific script you mention in your post:
Ajax Tabs Content Script (v 2.2)
If you follow the recommended syntax for links:
HTML Code:
<ul id="countrytabs" class="shadetabs">
<li><a href="#" class="selected" rel="#default">Tab 1</a></li>
<li><a href="external2.htm" rel="countrycontainer">Tab 2</a></li>
<li><a href="external3.htm" rel="countrycontainer">Tab 3</a></li>
<li><a href="external4.htm" rel="#iframe">Tab 4</a></li>
<li><a href="http://www.dynamicdrive.com">Dynamic Drive</a></li>
</ul>
Each link is to the specific page it will load, so is just like an ordinary link to a search engine. The only possible exception is is the first one, which is to the page itself, so that page should already be indexed anyway.
However, if you are using a different script or different syntax with this script, there could be SEO issues.
Bookmarks