BKAT2013 PRINCIPLES OF TAXATION (A202) TUTORIAL 1 - RESIDENCE STATUS

BKAT2013 PRINCIPLES OF TAXATION (A202) TUTORIAL 1 - RESIDENCE STATUS 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