@David ********

Correct. I also have the residency certificate from Australia which confirms my tax status. Contrary to what

@Pete ******

is saying, it's not easy to dump Australian Tax Residency, as the criteria is very ambiguous. As you'd know there is a proposal to tighten the tax residency rules, but even then it's only a case of spending 45 days over a two year period in Australia. About 99% of my assets are in Australia, and I pay tax and Medicare there on account of my rental properties. My stock market portfolio and Superannuation funds are both located in Australia as are my family ties. Just about the only thing I have in Thailand is a solitary bank account. How anyone could even suggest that Thai Tax Residency takes precedence over the Aussie in my situation is laughable. The trump card is my local tax office even told me I don't qualify for a TIN!

@Peter *********

It's individual circumstances. Most DTAs have similar criteria, but the Australian is the only one I've seen which uses the word "solely".

@Pete ******

No permanent home in Thailand, only in Australia. I don't get past first base! Only a glorified tourist here! You have a great night too! 👍

@Pete ******

I live with someone.

Keep in mind, neither air nor land borders will extend your visa by 180 days. Your visa is fixed at five years. At the border you will receive a new 180 day permission to stay stamp

@Pete ******

I don't get past the "permanent home" criteria.

@Pete ******

Not quite true. As I say, I've lived in Thailand for many years but I am still certified as Australian Tax Resident. The residency criteria for Australia is quite ambiguous. You can have an habitual abode in both countries

@Peter *********

The 180 days is most definitely the starting point for residency, but keep in mind many expats have dual tax residency, and when the rules of the relevant DTA are applied, many would lose their Thai Tax Residency status

@Pete ******

Living long term in Thailand does not result in loss of Australian Tax Residency, I don't know where you got that info. I've been in Thailand for almost 20 years but still remain an Australian Tax Resident. The home I have in Australia is more permanent than what I've got in Thailand, as I own it! I don't have a lease in Thailand. Even if you work down the criteria it still rests at "economical ties". I realise there are many Australians who have wiped their hands of Australia and have tried to become part of Thai community, even though they still have to check-in every 90 days and ask permission to stay another year on an annual basis. However many Aussies are like me. We see Thailand as a very convenient place to "hang out" but have no intention of making it our permanent home

@Peter *********

Not quite correct. You don't necessarily have to get a TIN if you're in the country for 180 days - this is yet another internet myth. Yes if you have no assessable income, it is impossible to complete the tax form