Question 1

Australia DTA: Are Australian government pensions, such as military based pensions, exempt from tax in Thailand due to the DTA in place?

Chas Begley · Accepted Answer

In the Australian-Thai DTA, bothvivil service and military pensions are exempt from tax in Thailand. For more information on the Australia-Thailand DTA and other tax planning information for Australians watch our webinar here.

Question 2

Has there been any clarification or ruling on whether remittances from Australia which have already been taxed or have satisfied the tax requirements of Australia will be taxed again here? Or have they ruled whether we will receive a tax credit for any tax already paid in Australia if there is a double tax treaty with Australia? In my case the money I would be bringing in here would be dividend distribution from Australian shares. I file taxes in Australia each year and declare these dividends and any Australian tax obligations are met. These are privately held shares (not through a superannuation or pension scheme).

Chas Begley · Accepted Answer

Regarding your overseas dividends, as a Thai-tax resident, these are taxable in Thailand if remitted. You can potentially offset taxed owed with tax credits from taxes paid in Australia. Remember, you're taxed only on the amount remitted to Thailand.

双重征税协定（DTA）

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