Encik Halim, a Malaysian citizen is a government officer at Accountant General's Department of Malaysia for the past 12 years. His top management had encouraged staff with more than 10 years of services to pursue postgraduate study abroad especially in Australia. Following this encouragement, 15 scholarships from the Ministry of Education were offered to eligible staff Encik Halim was among the successful candidates during the scholarship interview pursue his study in Melbourne, Australia for 3 years commencing from 3 January 2017 until 31 December 2019 Required: Based on the provision of Income Tax Act (ITA) 1967, briefly explain whether Encik Halim is a resident in Malaysia for the years of assessment 2017, 2018 and 2019