Mr Delon $($a German expatriate$),$ arrived in Petaling Jaya for the first time on $15$ August $2022$ together with his wife, Mary to take up employment with Success Sdn Bhd$,$ a Malaysian resident company. Mary was not working while she was in Malaysia. On $24$ December $2022$ at $11\mathrm{.}00$pm$,$ Mr Delon left Malaysia to spend Christmas and New Year in Sydney, Australia with relatives. He returned to Malaysia on $7$ January $2023.$

Mr Delon remained in Malaysia until $30$ September $2023$ when he left for Germany after having completed his employment contract.

Mr Delon received total income derived in Malaysia amounting to RM$40,000$ and

RM$80,000$ for YA$2022$ and YA$2023$ respectively.

$($i$)$ State, with reasons, the residence status of Mr Delon for the years of assessment

$2022$ and $2023.$

$($ii$)$ Based on your answer in $($i$),$ determine the income tax payable of Mr Delon for the year of assessment $2022$ and $2023.$ Explain your answer

$($iii$)$ How would your answer in $($i$)$ and $($ii$)$ change if the social visit to Sydney was from $20$ December $2022$ to $6$ January $2023?$ Justify your answer