i recently found out the witcher 2 is censored in aus if i buy it from gog will it be uncensored or will it be the cut version of the game and is it based on your ip address

If something hasn't changed from then, unfortunately, yes.

Does this include if someone gifts a code to someone in a region where it's restricted? As in, are the codes to regional copies or is it that if someone in a region uses the code that they automatically get the copy for their region?

I remember hearing from another member that his version wasn't censored... If you already have the game, then you can check if it's censored or not. Take a look here
http://www.gog.com/forum/the_witcher_2/is_the_witcher_2_still_censored/post2

can play on steam for free till sunday 1pm pst
and is on sale as well for 3dollars i think