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Australia and Thailand Double Tax Agreement

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I'm possibly going to stay in Thailand for the first time over 180 days this year.

I was given advice in Australia by an expat tax advisor that the Australia and Thailand Double Tax Agreement would apply to my situation and I wouldn't become a Thai tax resident.

I've also received advice in Thailand saying the DTA tie breaker rule doesn't apply. I accepted this didn't get clarification but doing my own further research suggests it does apply to me.

Here's our DTA Australia and Thailand share a Double Tax Agreement

Article 4(3) contains a “tie breaker” rule.

 

Where by reason of the preceding provisions, an individual is a resident of both Contracting States, the status of the person shall be determined in accordance with the following rules, applied in the order in which they are set out :

(a) the person shall be deemed to be a resident solely of the Contracting State in which a permanent home is available to the person;

(b) if a permanent home is available to the person in both Contracting States, or in neither of them, the person shall be deemed to be a resident solely of the Contracting State in which the person has an habitual abode;

(c) if the person has an habitual abode in both Contracting States, or in neither of them, the person shall be deemed to be a resident solely of the Contracting State with which the person's personal and economic relations are the closer.

I still have a permanent home in Australia with all ties like doctor, health insurance, on electoral roll, do Australian tax etc so my personal and economic relations are the closer to Australia. Also, I stay with relatives in Thailand so don't have a permanent home in Thailand.

I'd guess other Aussies staying long term in Thailand would have a home available in Australia, any experience with this?

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