You still don't get it- I am talking about the principle that countries' tax residency laws are independent of each other. Your tax status or lack of it in Australia is not what 'make you a tax resident in Thailand'. Thailand's tax residency criteria are not affected by whether Australia considers you tax resident. They are independent systems which cannot affect each other. You either are, or are not, according to Thailand's tax code alone, with no reference to your status anywhere else.