the tax authorities of the home country will claim no tax has been paid and would require the individual to pay the full tax.
Would depend completely upon which country is the HOME country and what your residency status is.
There are no "one size fits all" answers to this.
I fly for a company in Beijing. Once a year I make a trip to the Tax office in Beijing with my passport. 5 minutes later they have printed off a tax paid certificate. I submit this with my tax return in Australia. No worries mate.
I completely understand if you do not wish to answer on a "public" forum but I would be interested to know if the ATO wants more tax out of you than is paid in China? Also are you "non resident" for the ATO purposes?