Correct but it also depends on what they are paying the players with, if they are set up in Port Moresby youd think the marquee signings living in port moresby are getting paid in Kina, (obviously of the equivalent of whatever the aus price would be for that player)
So it would be the PNG govt giving out the tax free status, not the Australian govt, so talking to albo wont amount to anything there, its Marape who would decide that, and no other NRL club could really whinge about that, coz they aren't based in PNG
Hence why I started my post with "if it's based in Cairns". If they are based in Cairns and only travel to PNG to play, they'd be Australian residents and pay tax in Australia.