Australian Tax Treaties
For the purposes of this Agreement, a person is a resident of one of the Contracting States:
(a) in the case of Australia, if the person is a resident of Australia for the purposes of Australian tax; and
(b) in the case of Thailand, if the person is a resident of Thailand for the purposes of Thai tax.
2.
A person is not a resident of a Contracting State for the purposes of this Agreement if the person is liable to tax in that State in respect only of income from a source in that State.
3.
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.
4.
For the purposes of the last preceding paragraph, an individual ' s citizenship or nationality of a Contracting State shall be a factor in determining the degree of the person ' s personal and economic relations with that Contracting State.
5.
Where by reason of the provisions of paragraph 1, a person other than an individual is a resident of both Contracting States, it shall be deemed to be a resident solely of the Contracting State in which it is incorporated, created or organized.
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