Question 1

I have an Australian superannuation account. The capital amount in it was earned years ago (I have been retired for 7 years) and only grows by investment income, not contributions. Because some of this was pre-2024, does this mean the income was accrued before I became a tax resident, and what is actually assessable?

Chas Begley · Accepted Answer

If you are a Thai tax resident, it is only remittance that becomes assessable. If funds are left overseas, they are not taxed in Thailand. However, if funds are remitted into Thailand, it is potentially taxable. There are no exemptions for pensions for pre-2024 values. You can find detailed guidance on what constitutes assessable income here.

Question 2

I have an Australian superannuation account. The capital amount in it was earned years ago (I have been retired for 7 years) and only grows by investment income, not contributions. Because some of this was pre-2024, does this mean the income was accrued before I became a tax resident, and what is actually assessable?

Chas Begley · Accepted Answer

If you are a Thai tax resident, it is only remittance that becomes assessable. If funds are left overseas, they are not taxed in Thailand. However, if funds are remitted into Thailand, it is potentially taxable. There are no exemptions for pensions for pre-2024 values. You can find detailed guidance on what constitutes assessable income here.

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