As far as Australians working overseas, the ATO will tighten up the net to catch more people.
Many have been operating on the hope that they won't get caught.
Facts are ( from my legal and tax advisors...if you can believe them), If you are a genuine non resident , you do not return to Australia more than the maximum allowable days and you do actually pay tax somewhere, you have nothing to worry about.
If you spend your days off and on standby in Aust, pay '0' tax in say the M/East or spend your overseas time in shared accom or hotels........trouble, trouble,trouble. You can't have your cake and eat it to!
Personally, I happily live overseas, keep houses in Aust and abroad, and only return to Aust for visits.Expensive, maybe but, far less than paying the ATO and more satisfying.
I don't agree with the accomodation bit as you should not be discriminated against according to how you choose to live. Personally, I have chosen to live in hotels for extended periods ( up to 2 years) and find the lifestyle quite appealling.Minimalistic but, appealling.
Kojak spent 20 years in a hotel.
Check with your own accountants but, make sure they are up with it.