@Rob ******

on the face value of your trips, you are trying to live in Thailand and visiting Australia, (90 v 60) repeatedly which causes the problem.

@Mick ******

by the law, yes for 3 months (as its in English), but in reality the police and dlt may give you a hard time if you dont have a supporting IDP from your home country. IDPs are a standard layout and are easy for non English authorities to understand, where as national licences are all different and not easy to interpret. Many police officers will insist you should have an IDP and that you are in the wrong, (but I have never seen any evidence of an official fine being issued for not having one and all other things are in order). However some insurance policies stipulate you must have a supporting IDP.

@Bonnie ******

not at airports, (unlike land boarders with a limit), airports are more interested in the pattern and length of stays.

@Dan *******

they dont want to exclude foreigners from the rule change, as there are many who try and avoid due tax in the same manner. Thailand has never been a tax haven, just lax.

The UK is pretty tight at taxing money, with a lot always being at source, so the recent changes shouldn't impact you that much apart from extra paperwork if you have already paid more tax in UK than you calculate you would owe on the money you brought in. And the proposed changes to looking at global income may actually benefit us, as it becomes easier to opt of some source based taxation in the UK and pay in Thailand at a reduced rate.

Via the airport, its not the number of entries that are a concern. They are concerned at the number of days previously spent in Thailand. You will have 120 on exemption/extension stamps, which in all probability will give rise to a warning to you that its the last time and to get a proper visa.

@Dan *******

yes, its not those working abroad, but rather those that were investing abroad, leaving their earnings until a new financial year, and then transfering it into Thailand as excluded from tax income, many if not most not paying tax in the investment country as they weren't tax residents.

@Peter ********

the majority of Thais who dont pay tax are those that are earning less than the tax threshold when you consider the allowances etc, the rest yes are avoiding tax, the same as in any other country. The recent change was directly aimed at Thais who avoided tax using foreign income methods.

That rule has been in place for at least 20-30 years. Its on a trust basis, that at the end of the year where you have become a tax resident you file a tax return detailing any and all monies remitted to Thailand If you have asssssable income greater than 120k Thai baht. If you owe anything, you volunteer payment.

If your from a country with DTA, you provide proof you have already paid tax, and you reduce your Thai tax liabilty, you also reduce it by using the Thai allowances available. Some income can be excluded, and this was the change that has got everyone talking.

@Isi ************

After you return to Thailand with both passports, yes to move the stamps at the immigration office you will need to fill in a form and produce copies of passports etc, see the relevant question here in the Q&A. 406-add-94de

Yes get re-entry permit before you leave, when you travel back, you have to present both the old and new passport at passport control, they will put new entry stamp in your new passport. Then you have to go to imigration to get your visa-extension of stay stamps transfered. Do a new tm30 on your return.