Could be the portion of superannuation that he did not have to pay tax on in Australia at the time it was deducted from his salary. If he withdraws this before preservation age he will be taxed. If he leaves it in super until aged 60, he does not have to pay any tax on it
From this however, it appears that the 60 day visa exemption is not for tourism ie not replacing the 30 day visa exempt entry as most thought, but rather for completing urgent temporary work
I remember an expat telling me, who lives in Nongkhai (near enough to Udon Thani when you need a city vibe), that his kids travelled across the border daily to one of the many good international schools in Vientiane
A social worker with a masters qualification might be able to find employment in the drug and alcohol rehabs aimed at foreigners. Usually this would involve delivering individual therapy sessions and group therapy. That industry was hit hard during Covid, but should be employing again
there have also been reports of Thai house owners refusing to allow potential tenants with pitbulls and other big dogs generally considered frightening / aggressive. So getting a rental proerty might prove more difficult
I think after awhile you acclimatise to the heat and probably wont use as much air con as you envisage. For most of the year I don't use the air con at all these days, I find it too cold. I have a fan in each room and have the windows open. It is only during the burning season in Chiang Mai when the weather is also hot and I close all the windows and doors, that I use the air con. So for three months of the year my electric bill will be around the 1000-1500 baht a month rate, the rest of the year between 500-600 baht. This is for a single storey 3 bedroom concrete house with high ceilings