Lim Siew Mei (Lim) has been working in Malaysia for several years and is regarded as a tax resident for all relevant YAs up to and including 2017. Following the award of a major contract in Thailand, Lim was seconded to the Bangkok office on 20.12.2017 until she returned to Malaysia on 15.11.2019. Seeking opportunities for career advancement, Lim joined an international group in Switzerland on 15.7.2019. Just over a year later she returned to Malaysia on 1.8.2016 and stayed until 31.10.2020 to assist in the establishment of a Malaysian subsidiary of the international group. Subsequent to the Malaysian assignment, she was seconded to London for a two-year tour of duty as a result of which she was regarded as a non-resident for Malaysian tax purposes for the YA 2021. 

 Determine whether Siew Mei qualifies for tax residence status in Malaysia for the basis year for each YA from 2015 to 2021.

Discuss TWO (2) distinctions between resident and non- resident individual in Malaysia.