You abuse me in another thread and you need advice now? I've kept Australian Tax Residency even though I spend no more than about 50 days in the country each year. You're as dumb as the proverbial dogsh*t. Digital nomads - you play on your computers in cafes using free WiFi and yet your IQ is lower than a sloth
I can't see anywhere which mentions "empty house", but it seems you want to relinquish Australian Tax Residency, in which case talk to Michael. He's done this already
You've missed the most important part of the DTA which establishes tax residency. Australians who have retained Australian Tax Residency merely have to show permanent residence availability to ensure Australia retains SOLE taxation rights. It couldn't be in any plainer English. As these Aussies therefore have relinquished Thai Tax Residency there is no obligation to file a Thai Tax Return.
Yes I understand the UK DTA is a terrible one. Fortunately the Australian DTA is a beaut! I have retained Australian Tax Residency and as a result it takes precedence over Thai Tax Residency so Aussies are basically in the clear