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

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 January 2014 - 15 May 2014 1 June 2015 - 16 December 2015 1 September 2016 - 30 April 2017 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