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What are the tax implications for Australians living in Thailand on a Non O retirement visa?

Apr 4, 2025
10 days ago
John ******
ORIGINAL POSTER
Maybe a bit off topic but I obtained a Non O retirement visa last year and 2025 will be my first full 12 months as a resident of Thailand. I’m Australian and receive superannuation and other investment income, as well as rental income from my Australian property. My Australian bank is requesting I update my taxation and citizenship details by early July as required by the Australian Taxation Office. Of course I have a tax accountant in Australia but I’m sure other Australian members of this forum have already been down this path and grateful for any comments or advice.
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TLDR : Answer Summary
An Australian expat living in Thailand with a Non-O retirement visa seeks advice on maintaining tax residency in Australia while residing in Thailand. They have income sources from superannuation, investments, and rental properties in Australia and need to update their tax information with their bank. Comments from other users emphasize key aspects like the 180-day tax residency rule, the importance of keeping an Australian address, and retaining tax residency for property investors, as well as potential implications of staying in Thailand long-term.
NON-O RETIREMENT VISA RESOURCES / SERVICES
  • Go to the Retirement Visa Section for information on requirements, including age restrictions, financial requirements, and necessary documentation.
  • For immediate assistance, contact Thai Visa Centre directly via LINE at @ThaiVisaCentre or Email them.
  • Explore recent discussions by using the Non-O Retirement Visa tag in the search box at the top of the page.
  • Join the Thai Visa Advice Facebook Group to ask your questions, and get advice from others.
Anthony ******
I am accountant and former ATO auditor. Law is if you intend in the future to return to Australia and not be totally permanent Thai forever.you keep tax residency in Australia. You do not have to be concerned with 180 day rule. Ato has good info explaining this ..just google it...
John ******
ORIGINAL POSTER
Thanks heaps to everyone for your comments and info. I was already across the 6 year CGT issue. I’m more concerned now about my tax residency status. My situation is I do have the opportunity to reside full time in Thailand, provided I keep renewing my visa.

I won’t bore you with the details but I live here in the lap of luxury with minimal expenses. My Thai wife works in another country and while I can visit her there, I would prefer to stay at least 8 months of the year at her Thai house. Perhaps I should make more visits to family in Australia or spend more time where my wife works, which is a S hole. I just don’t know what the ATO’s definition of tax residency is, unless it’s the same as the Thai 180 days.
Colin *********
@John *****
have you checked out this ATO page? Other than this, I can't be of any help. I just found it when thinking ahead about my future.

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Andy ************
Keep your address in Australia and stay with your Australian TFN. Most important thing is to retain Australian Tax Residency. As a property investor there's significant tax concessions. Don't lose them to a f*cked up tax system in Thailand
Richard ********
@Andy ***********
The Thai tax system is not effed up.
Andy ************
@Richard *******
As far as Australian investors are concerned it most definitely is! No negative gearing, no dividend imputation, no tax relief on capital expenditure, no discounted CGT. Thai Taxation is cr*p
Sam *****
Just because you get a retirement visa for Thailand doesn’t mean you are going to live there. It is also an option for over 50’s who want to holiday for longer periods than the current visa exempt and 3 month tourist visa allows. You can still remain a tax resident in Australia.
Nick ********
You will be taxed on the following...The 180 day rule of being a australian resident for tax purposes or a non resident...just something else you need to watch with income from rental properties is the 6 year rule in australia...If you do not reside in your main residence during that 6 years the property becomes eligible for capital gains tax...Hope that helps..ill suggest you tube both those topics....
Tony ******
@Nick *******
within 6 years is that for sure so if you returned to the premises you don't pay capital gains tax
Nick ********
Hope that helps ..second one is the official Ato link
Nick ********
@Tony *****
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Nick ********
@Tony *****
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%20you%20stop%20living%20in,for%20up%20to%20six%20years.
Nick ********
@Tony *****
yes correct the 6 rule resets.
Tony ******
@Nick *******
Great news
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