Miss Mamamia, an architect from Tanzania, was under an employment contract in Malaysia with Syikin Sdn Bhd since 1 November 2009. Since then, her pattern of stay until she left Malaysia permanently on 31 December 2016 was as follows:

Period of stay Place of stay

01.11.2009 to 31.12.2010 In Malaysia

01.01.2011 to 30.09.2011 In Australia doing consultancy work in

connection with her service

01.10.2011 to 31.10.2013 In Tanzania visiting families

01.11.2013 to 03.07.2014 In Malaysia

04.07.2014 to 31.07.2015 In Singapore for holidays

01.08.2015 to 17.11.2015 In Malaysia

18.11.2015 to 30.11.2016 In Indonesia for holidays

01.12.2016 to 31.12.2016 In Malaysia

Required:

(i) Determine the residence status of Miss Mamamia for all the years of assessment

between 2009 and 2016.

(Your answer should state the reasons and the relevant Sections of the Income Tax Act 1967).

P/S: EXAMPLE ANSWER WILL BE LIKE THIS .

Year	Total days present in Malaysia	Status	Section	Explanation
2014	181 Days	Non resident	Section 7(1)	Renuka is not considered as the resident of Malaysia for tax purposes as she had lived in Malaysia for 181 days only in 2014.

(ii) Miss Mamamia has been reliably informed by her colleague that she will have many benefits being a tax resident in Malaysia.

Explain to her the tax benefits of being a resident under the Income Tax Act 1967.

(iii) In determining the resident status of an individual, certain period of absence is deemed to be period of presence under Income Tax Act 1967.

Briefly list and explain the period of deemed presence, together with the relevant

section.