1. (a) Mr Ben is an American citizen who has never been to Malaysia before 2020. In 2020, he was engaged as a lecturer in Raffles University, earning RM15,000 each month. His stay and employment in Malaysia were as follows: (i) Came to Malaysia and immediately commenced employment on 1 October 2020. Left Malaysia permanently on 15 June 2021 (and had not return to Malaysia since then). Mr Ben believed that since he was in Malaysia for more than 182 days, he would be treated as a resident individual for income earned throughout his stay from 1 October 2020 to 15 June 2021. Required: (1) Describe two responsibilities of Raffles University as an employer, under section 83 of the ITA on the departure of Mr Ben upon cessation of his employment. (2 marks) Determine when Raffles University needs to provide EA form to Mr Ben. (1 mark) (iii) Advice Mr Ben when he needs to furnish BE form to IRB and penalties for failure to comply with the deadline. (4 marks) (ii)