a) Mr Chou a Taiwan citizen, was employed as head of global operations for Goal Sdn Bhd from March 2009 to May 2014. He flew into Malaysia for the first time on 3 March 2009 and took the last flight from Malaysia to Taiwan on 20 May 2014.

The record of Mr Chous stay in Malaysia is as follows:

Year Period in Malaysia

2009 3 March to 31 December 2009

2010 1 January to 8 January 2010

2011 8 October 2011 to 31 December 2011

2012 1 January 2012 to 4 May 2012

25 May 2012 to 9 June 2012 (see note below)

22 June 2012 to 10 November 2012

2013 Absent all year

2014 10 January 2014 to 20 May 2014

In 2012, all of Mr Chous temporary absences from Malaysia were for service-related matters except for:

from 5 May 2012 to 24 May 2012 (20 days) when he returned to Taiwan due to his mothers ill- health;and

from 10 June 2012 to 21 June 2012 (12 days) when he left Malaysia for a social visit.

Required:

(a) State, giving reasons, the residence status of Mr Chou for each of the years

of assessment 2009 to 2014.

(b) Mr Lee, a Canadian citizen works for Matt Bhd and oversees its projects located

in Malaysia. He has been present in Malaysia for the following periods in the years 2003 to 2014 inclusive.

Year Period of stay

2003 1 January to 31 July

2004 1 April to 30 September

2005 1 January to 31 March

2006 1 March to 31 October

2007 Absent all year

2008 1 January to 30 November

2009 1 April to 30 June

2010 15 June to 28 December

2011 1 January to 31 July

2012 NIL

2013 1 January to 28 December

2014 1 June to 22 June

2015 14 March to 11 September

Required: State, giving reasons, whether or not Mr Lee is resident or non-resident in Malaysia in each of the year 2003 to 2015 inclusive.