@Tony *******

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.

@Sue *********

Australia doesn't have to. Pensions cannot be taxed in Thailand

@John *********

Not required for Australian Tax Residents. Australia has SOLE taxation rights. Sole as in ONLY. Aussie tax residents are free from Thai tax

@Michael ******

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

@Michael ******

People who are shrewd enough to retain tax residency in their home country will not have remittances assessed in Thailand, as tax will only be payable in the home country. Tax credits are not relevant for these people

@Michael ******

Pensions are not assessable

Very easy to retain Australian Tax Residency, which is why most Australians are laughing over the Thai tax fiasco. How much time you spend in other countries is not really relevant, just ensure you have access to a permanent home in Australia. If you want to get rid of Australian Tax Residency join the Australians group and talk with Michael Lucken

@John ****

In theory Thai people own the national parks. They should be allowed free entry. I'm so thankful I can afford the 300 baht to get in. I feel sorry for those expats and tourists who can't afford 300 baht 😂😂😂

@Lawrence ******

Only required to complete a tax return if you have assessable income