I note your post and its important for anybody remitting government state pensions based on social security payments. However, i do not understand it because pensions are taxable in Thailand. I searched on Google and got the following: Thailand generally does not tax foreign social security pensions, but it may tax private or occupational pensions if you are a tax resident (living there 180+ days) and bring the income in. Public/government pensions are typically exempt, while 5% social security contributions from salary are tax-deductible. Key points regarding Thailand pension taxation: Foreign Social Security/Public Pensions: Often tax-exempt or only taxable in the country of origin due to treaties (e.g., U.S.-Thailand treaty). Private/Overseas Pensions: If you are a tax resident (180+ days), income brought into Thailand may be taxable, but double taxation agreements might apply. Domestic Thai Pension: Contributions to the Thai Social Security Office (SSO) are deducted from salary before tax, and the old-age pension can be taxable, though often falls below the threshold. These statements imply that its only foreign social security pensions due to treaties. In Thailand the old age pension based on social security contributions is not tax exempt. I presume the Australia DTA covers it and confirms your post.
