In a special travel advisory seen on the Department for Foreign Affairs and Trade web-site on Monday, the government warned that the tsunami anniversary was a deeply significant event for people of all nationalities.

"Australians considering travelling to Thailand for tsunami memorial events are reminded that we advise Australians in Thailand to exercise a high degree of caution because of the high threat of terrorist attack," it said.

"We continue to receive reports that terrorists are planning attacks against a range of targets, including places frequented by foreigners."

While Thai officials will maintain a high level of security for the commemorations, the Australian government will continue to monitor the security environment, it said in the bulletin issued Friday.

Events to mark the December 26 waves which swept away tens of thousands in Indonesia, Thailand, Sri Lanka and India are expected to be attended by a large number of dignitaries as well as the families of those killed by the waves.

Some 26 Australians were killed by the tsunami which was triggered by a massive undersea earthquake off the coast of Indonesia's Sumatra island.

Most of the Australians killed died in Thailand, where officials have planned tsunami commemorative events for December 26, including in and around Phuket.

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