Understood that COVID has changed many things regarding employment and there may be differences once relative normality returns. The ATO may decide Australian tax is still due and that foreign tax paid may only be offset against the amount, ie you effectively pay Oz tax at full rate.
Pilots working in the Pacific area for airlines such as Fiji Airways, Air Naru, Solomon Airlines etc will likely be affected but the numbers involved would be quite low.
Whilst bases may be off the table for a while to come, anyone stringing leave and off days together for a 10-14 day trip home every couple of months needs to watch out.