I know you're struggling trying to make yourself out to be the tree of knowledge in this subject, but sticking your nose into other countries' agreements is working against you. You say "who cares what the ATO says" without even realising the ATO is 50% "partner" of the relevant DTA. The DTA is what determined exactly what is what. The ATO has determined a person can have more than one "habitual abode" and that it is not based on any length of time spent at the relevant address. Try to either (1) do better research, or (2) keep your nose out of things you don't understand.
A 12-month lease is most certainly temporary if compared to an alternative accommodation, which is what the DTA is all about. "Habitual Abode" is open to different interpretations. This is an excerpt from a court ruling in Australia which found that although three persons were in Australia for more than 183 days the fact they were only in Australia "temporarily" meant their habitual abode was still in the UK. It seems you live your whole life in Thailand so you are unable to establish your abode anywhere else, but please do allow others who travel frequently and maintain strong ties with their home country to be able to show their Tax Residency as outside of Thailand. I've been in business my whole life and I know the all the tricks of taxation. As soon as one loophole disappears, another appears. You'll find that hardly any retirees will be filing tax returns in Thailand. It's highly unlikely any will be followed up, but if you're so anxious about paying tax you can do so
Yep. From immigration. Everything is "Visa Extension" but I guess the Paddy knows better than Thai Immigration? Excuse me whilst I ROFL! šššš
Over 15 years here, but I can see from your name you're of Irish heritage which explains a lot. It's a visa extension no matter how you try to bs your way out of it. You have a visa and when it expires you EXTEND it. Pretty simple huh? ššš