Anonymous participant You don't need to do anything. English is my first language (with respect I see you struggle a little with English). I don't even have to go to 3(b), as 3(a) covers me with "permanent home". And focus on that word "solely".

Anonymous participant The reverse situation doesn't apply to me. I'm concerned only with my situation. I am dual tax resident, so I go to the DTA for adjudication. Read it and tell me it's wrong. You really think I place any credibility on someone frightened to reveal who they are on Facebook. Excuse me whilst I ROFL!! 👍👍👍

Anonymous participant That's USA, not Australia. With sole Australian Tax Residency, I don't need tax credits as I won't pay tax in Thailand. Look up the meaning of "sole".

@Rob ********

So tell me about the DTA. Or are you chosing to ignore this? 😆😆😆. The money I bring into Thailand has already been taxed. Yours probably hasn't, so yes you will be taxed! 👍👍

Anonymous participant So you're totally ignoring the DTA? Never mind, you'll learn!

Anonymous participant Don't know which Thai Tax Officer you're referring to! However, you're totally overlooking the fact that your "Thai Tax Officer" cannot overrule an international treaty. I can show your "Thai Tax Officer" all my economic credentials in Australia. Five investment properties, sharemarket portfolio, substantial superannuation fund, permanent home, five bank accounts, five credit cards, two daughters. So that's "economic ties". In Thailand I have one bank account, and a temporary extension of stay. Yep. Figure it out! 👍👍👍

Anonymous participant I don't exactly "choose" it, although it's part of my strategy. As a property and stock market investor, Australian Tax Residency brings many tax concessions, such as tax-free threshold, negative gearing, dividend imputation and CGT discount. It would be financially crazy to let go of these concessions, which are worth many thousands of dollars to me. So I retain Australian Residency, obtain a Certificate of Tax Residency and utilise the conditions of my DTA to ensure I don't pay any tax in Thailand

@Rob ********

Yes, I don't know which country you are from or your circumstances. My situation is different, so I don't pay taxes in Thailand

Anonymous participant Actually it's very little to do with where you spend most of the time, it's more dependant on each country's criteria. I spend 12-16 weeks a year in Australia, but due to residence and domicile criteria I remain an Australian Tax Resident, so I have dual tax residency. The DTA tie-breaker then decides that I am solely an Australian Tax Resident. Every country is different, but the DTAs are very similar as they are based on a model provided by the OECD

@Rob ********

Yes that's correct. I'm aware of that. But a person can have tax residency in more than one country. In this case, if a DTA exists, there is a tie-breaker process to determine which country has sole taxation rights. This is to avoid complications with potential double taxing.