Baileys
It is the same issue.
Gas Bags
This was closing a loophole some “Australian residents” were using to avoid paying Australian tax if they were working abroad for more than 90 days.
The same laws are still present for Australian Citizens that are "non-residents". You are classed a non-resident if you are not living in Australia for more than 183 days in a financial year and your normal place of abode is outside of Australia. There are a number of other items the ATO looks at as well to determine residency status. The ATO web sight has all the details.