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Tutorial 1 RS

Sarah's tax residence status for the years 2013 to 2020: - 2013 to 2017: Resident, as she was physically present in Malaysia for more than 182 days. - 2018 to 2020: Non-resident, as she was not physically present in Malaysia for more than 182 days in any one of those years. Dave's tax residence status for the years 2013 to 2020: - 2013 to 2015: Resident, as he was physically present in Malaysia for more than 182 days in each of those years. - 2016 to 2017: Resident, as he satisfied the "usual abode" test by living in Malaysia. - 2018 to 2020: Non-resident, as he did not

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78 views2 pages

Tutorial 1 RS

Sarah's tax residence status for the years 2013 to 2020: - 2013 to 2017: Resident, as she was physically present in Malaysia for more than 182 days. - 2018 to 2020: Non-resident, as she was not physically present in Malaysia for more than 182 days in any one of those years. Dave's tax residence status for the years 2013 to 2020: - 2013 to 2015: Resident, as he was physically present in Malaysia for more than 182 days in each of those years. - 2016 to 2017: Resident, as he satisfied the "usual abode" test by living in Malaysia. - 2018 to 2020: Non-resident, as he did not

Uploaded by

ateen rizalman
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We take content rights seriously. If you suspect this is your content, claim it here.
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BKAT2013 PRINCIPLES OF TAXATION (A202)

TUTORIAL 1 - RESIDENCE STATUS


(SUBMISSION DATE: 29 MARCH 2021)

QUESTION 1

Sarah is an expatriate working in the Kuala Lumpur Headquarters of Mega Infrastructure Corp.
She was transferred to the current office from 10 June 2013 as a Regional Managing Director
who oversees the subsidiaries in ASEAN region. Prior to her current appointment, she was
stationed at New York office for three years as a deputy managing director. She is married to
an Australian citizen, Adam who is presently residing in Melbourne with their two young
children and his mother. Sarah has been in Malaysia since her appointment except for the
following trips/leave:
Period Remarks
20.12.2013 – 15.01.2014 Returned to Melbourne for Christmas and New Year
01.06.2014 – 31.12.2014 Monitored new project in Vietnam
09.04.2015 – 31.08.2015 Returned to Melbourne as her mother-in-law was critically ill
01.04.2016 – 20.12.2016 Unpaid leave and stayed with her family in London
01.04.2017 – 24.12.2017 Attended short course in New York
25.12.2017 – 04.01.2018 Extend the stay in New York for Christmas and New Year
05.01.2018 – 31.12.2018 Social trip to China
01.02.2019 – 30.11.2019 Underwent medical treatment in London
01.12.2019 – 20.12.2019 Returned to Melbourne to meet her children
16.03.2020 – 29.03.2020 Visited Singapore office
15.05.2020 – 31.05.2020 Attended meetings in Thailand

On 12 May 2020, Sarah received a letter of transfer from New York office. She was instructed
to move to a newly set-up office in Myanmar beginning by 1 August 2020. As part of her
preparation for the new appointment, she left Malaysia permanently on 14 July 2020.

REQUIRED:

State Sarah’s tax residence status for basis years 2013 to 2020 with reference to the relevant
sections in the ITA 1967.

1
QUESTION 2

Carigali Sdn Bhd employs Dave from London, as a chemical engineer. He arrived in Malaysia
for the first time on 1 April 2013 and his contract with the company began on 1 May 2013. He
left Malaysia permanently on 31 August 2020.

Details of his stay in Malaysia are as follows:

Periods of stay Note


1 April 2013 - 2 September 2013
1 November 2014 – 15 May 2014
1 June 2015 – 16 December 2015
1 September 2016 – 30 April 2017 1
1 July 2018 – 30 August 2018
1 November 2019 – 31 August 2020 2 and 3

Notes:

1. He left for Christmas from 22 December 2016 to 3 January 2017.

2. He went back to London from 2 March 2020 to 15 March 2020.

3. He returned to London on 20 May 2020 upon receiving news that his son was critically ill
and came back to Malaysia on 1 June 2020.

REQUIRED:

State Dave’s tax residence status for the basis years 2013 to 2020 with reference to the relevant
sections in the ITA 1967.

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