The negative is only in your mind. I've posted many links where qualified people, even a staff member of the ATO, have said you have to pay non resident tax on the Australian aged pension. To date, you have not posted a link from anyone stating the opposite, and no, the Australian / Thailand DTA does not cover the aged pension, it covers "government service pensions." I've answered that. More holes in the current 90 year old laws than a block of Swiss cheese. All set to change when the 183 days is legislated. Once again, all set to change when Australia moves to a physical presence and time based tax residency model, similar to Thailand. The magic number is 183 days. In summary: The aged pension is an income at law. The aged pension is taxable. There is no tax free threshold in the non resident tax brackets. There are no exemptions in the proposed changes for aged pensioners. The Thailand / Australia DTA only covers service pensions. Non resident tax starts at 30% from $0 to $135,000. Put all the above together and the ATO gets to tax people who have slipped through the net for decades.
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