I lived abroad as a non-resident airline pilot for almost 20 years. Not once was I home for 45 days despite having 10 weeks of annual leave. Having significant economic interests in Australia, some aspects of this new rule welcomed. That is, a clear-cut time definition to determine residency.
However, I can see if you have left your family in Australia and commute, or work for an airline that is FIFO for your monthly days off, it would be crippling. Take for instance the CX pilot thread starter ( I'm assuming ). His package has been slashed 60% + and to pay Australian tax whilst trying to commute is surely not worth it? The professional stress of the job and stress on your family as well as health. Not ideal.
These laws probably won't catch out who they need to. High net worth, dual residents, setting families up in Australia whilst not contributing tax wise due their non-residency status. Yet, it will provide a glut of highly experienced airline pilots moving forward when coupled with the dramas of COVID.