The Australian government has probably learned from the Canadians and set the law up so the tax is more successful. Recall that the government has the power to levy unfair taxes and handouts in principle, so it doesn't matter all that much that their claimed reasoning is silly. This looks to be equivalent to a social media tax and an Australian news handout, just bundled together for rhetorical purposes (and with a bizarre negotiating element in a welfare transfer that really just looks like beating around the bush to me).