If Thai Tax is applicable, how is that calculated on superannuation pensions that are transferred to Thailand? Am I taxed on the capital gains?

If you meet the criteria of a Thai tax resident (180 days or more in a calendar year) and you transfer (remit) the your superannuation pension to Thailand, then this is classed as assessable income. This means that if the amount of assessable income remitted to Thailand in a calendar year is over THB220,000 as a married joint filing with a non-working spouse, or THB120,000 for single filing then you will have to file a Thai tax return. You can use the Thai allowances and deductions available..

You may find our webinar on the Thailand-Australia Double Tax Treaty useful; you can watch it here.