Thanks for this, I was just about to book a night down in Pataya. Now onto the Ante/Post Meridiem issue, safer to label and describe it as 0001 after midnight on Tuesday to 2359 on Wednesday (give or take a minute or two.
The tax code specifies this (and lists pensions in general as assessable) but in the case of foreign nationals with a foreign sourced pension the relevant DTA also applies. Some (not all) DTAs state that some types of pension income are assessable only in the home country.
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