That does not answer the initial question of why you do not need to file a return unless you consider that your "savings" are non assessable income or you are earning very little money.
So the question is where in the code are "savings" defined and considered non-assessable
I am very aware of this I have had previously pointed this out to you. However the point has not changed about your obligation to lodge a return if you are a tax resident.
I am sure that you are aware that the rules have changed last year as to what is considered "Savings" in the eye of the Revenue Department and how ANY funds remitted into Thailand are to be treated.
Please refer me to the legislation that states that you do not need to lodge a return even though you remit funds into TH
I am Australian myself and had multiple sessions with my Accountant here and their counterpart in BKK as its an International Firm so I am aware of the DTA AUS-TH
That is understood, however he is essentially incorrect in saying that you do not need to file tax, by which I assume Chantelle Burt means filing a tax return, as you are obligated to declare all foreign and domestic income including pensions that is remitted into Thailand.
The only way to do this is via a Tax Return. Which portion, if any, of that money is considered assessable income and how much tax you may have to pay based on your eligible deductions DTA etc is a different kettle of fish