Superannuation is similar to 401k (USA) or ISA (UK) in as much that at age X, 60 in Aus, one can take the funds out and do as you wish with them. The concept is akin to a private pension, but with no restrictions over a defined age. Most Australians would term this a private pension, as do most Thai tax experts because it sort of sounds like a pension. However the Board of Investment / Immigration do not buy this, and consider more like a bank account. I've yet to have any of the Thai expat tax experts point me to any formal, or even a position paper, from Thai revenue. It is , IMO, open until the Thai revenue issues a position paper (applied for).

@Charles *******

I agree, and if you are tax resident in both states then one assumes the actual residency comes into play. I think that if one spends the majority of the year in Thailand, year in year out the Thai Revenue would have a strong case to classify you as being resident in Thailand, and thus your Aussie age pension, upon transfer into Thailand probably becomes taxable. As you may be aware tax authorities all over the world will make assessments of your tax and it is up to you to prove them wrong. I suspect in a place like Thailand that is very hard work.

@Charles *******

would you also include Aussie Superannuation to be classified under pensions?

@Charles *******

indeed, and how do you claim that everyone in all situations is classified as being resident in Australia and not Thailand?

@Owen *******

the changes were indeed published in the gazette last year. The second one in November excluded capital assets at /2024 from being taxed.

@Paul ******

up until now. Thailand received the first data feed in Oct 2023 under the CRS. They are now a fully paid up member of the CRS whereby 130 odd countries AUTOMATICALLY share all financial data. Forget last year, the fiscal situation in Thailand has now changed.

@Charles *******

this is a very questionable statement. Do you have any link to the ATO and Thai revenue to support your claim? I think you are mistaken but happy to be corrected.

@David *******

David are you referring to federal / state pensions or private superannuation?

@David *******

David, the DTA between Australia and Thailand. If the number of pages are more than you can count maybe you have looked at a different DTA, as the Aus one is pretty light and explains who has the right to tax what. It's not that complex is it?

@Terary *********

well if you are asking about the age pension, then yes we do know. Firstly it is tax assessable income in Australia. Check the ATO web site. And if you bring the money into Thailand it is tax assessable income in Thailand. All pretty basic and straightforward. Please don't follow the keyboard warriors that sow confusion.