Yes, it is different for non-residents.I think you'll find these...

Yes, it is different for non-residents.
I think you'll find these helpful...

https://www.ato.gov.au/Forms/You-and-your-shares-2020/?page=4

https://www.commsec.com.au/education/learn/managing-investments/how-do-franking-credits-work.html

https://www.ato.gov.au/Forms/You-and-your-shares-2020/?page=13#:~:text=of%20this%20amount.-,Franked%20dividends,Australian%20income%20and%20withholding%20taxes.&text=You%20should%20not%20include%20the,on%20your%20Australian%20tax%20return.