@David ********

no, tax residence of Thai and Aus is seperate and you can be both, as are many. Dual tax residency brings in overlay of DTA.

The DTA links (for 1)TRD and 2)ATO are here - same document):

1) chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/

2) .html

I would seek professional advice to set up your retirement plan (and backup plans). Yes, tax residency is a very important factor, as is age pension portability. The effective tax free threshold can be much higher if you qualify for LITO and/or SAPTO (search both on ATO website). Also the Thais are mooting moving from remittance to world-wide income tax basis, may never happen but a scenario your advisor could run the numbers on, in addition to residency scenarios.

This firm may be useful for you: (I have no affiliation, just came across them in my own research)

It's quite simple. If you're a Thai tax resident, any Australian age pension remitted is taxable in Thailand (unless you also remain a tax resident of Australia, in which case the pension is not Thai taxable per the DTA (Art 4 and 18)). If you're assessable for tax in Thailand, the "worst case" calculation for 2024 is 620,000 (all pension remitted, no other income) less 190,000 (exempt for being older than 65), less 100,000 (deduction against the pension income), less 60,000 (personal allowance), giving a taxable income of 270,000. Using Thai marginal tax rates, the tax payable on 270,000 would be 6,000 (<1% of the amount remitted). If you're married, have Thai health insurance or other deductions, the Thai tax would be reduced further. The rules are reasonably clear, but whether or not you choose to obtain a tax ID and file is something different altogether, and whether the TRD would care about 6,000baht if you didn't file is unclear (probably not one would hope, TiT).