i. James Tan worked with the Lee Kong Ho BHD (LKHB) group of company as an information Technology officer for five year . He left LKHB group of companies to join Alor Start BHD Consultation Service (ASBC) , when he received a better offer . He worked at ASBC for three years , from 1 March 2010 . He later rejoined the LKHB group of companies for another five years , from 1 June 2014 . His employment was terminated in October 2019 when LKHB group of companies underwent a reorganization , whereby he reveived compensation for loss of employment of RM120,000 .

Required : Discuss the tax treatment for the compensation for loss of employment of RM120,000 received by James Tan from LKHB .

ii. Dr Jacquialin Pinochet , a visiting professor from the United State , came to Malaysia to visit a local University on 12 April 2019 , during her sabbatical leave . She worked at the local university giving guest lectures with local academicians on herbal medicine for 45 days . She was paid RM25,000 by the local university . She was in Malaysia for another month during which she visited local destinations .

Required : Would the income received by Dr Jacquialin Pinochet be taxable under the provisions of the ITA ? Provide appropriates reasons for arriving at your answer .