New tax rules for expats living in Thailand.

I'd like some correct advice regarding the new tax rules implemented from Jan 1st 2024.

I believe if you spend more than 180 days in any one year in Thailand, any money you have transferred or deposit into your Thai bank account is classed as taxable income.? Also, if you have a Thai bank account and transfer, or deposit monies into it, in any one year, but do NOT spend more than 179 days in Thailand, that money is not taxable. Also if you deposit monies into your account in a year that you don't spend more than 180 days in Thailand, but the next year you stay the full year, does the money that you deposited the previous year, then become taxable? I have read that if you have income of 150,000 baht a year, this is not taxable, but if you have say 400,000baht a year income, do you pay tax on all of it, or is 150,000 baht tax threshold and anything above that you pay tax on, for example 400,000 - 150,000 = 250,000, is that the amount you would be liable to pay tax on.

Any advice greatly appreciated.