..whatever, but Posters in his Topic have discussed it, probably off Topic.
As you are aware you can download all the Dual Taxation Agreements in PDF to make your own determinations.
I contacted the ATO a few months ago for clarification, all they could advise is follow what it says and do not avoid/evade paying taxation..(wow that was a revelation).
Today i went to my local TRD and on presenting my filled in Form 91 was asked, 'is this for Thai Immigration'...hmm!, 'no' i replied. The Clerk proceeded to open TRD online and entered all my information. She clarified that seeing as was a former State Government employee and therefore a Contributor to a compulsory Superannuation scheme, i did not have those monies assessed by the TRD. (I asked about the Aged Pension, but was told it was Assessable..
She then deleted all the entries she had made and signed out, telling me there was no need for me to lodge a Tax Return in Thailand as no tax was payable in my situation having limited Income and Deductions. She handed me the Attachment below and wished me a Happy New Year. FYI