Mr$.$ Hisham, an Iranian, first came to Malaysia in $2016$ He was offered a job as a Research Officer by

University Sains Malaysia $($USM$).$ He accepted the job offer and immediately made preparations to

come to Malaysia. His period of stay in Malaysia from $2016$ onwards was as follows:

Period of stay No of days

$15$ September $201625$ December $2016102$

$5$ February $201718$ July $2017($Note $1)164$

$1$ November $201729$ November $201729$

$11$ March $201818$ July $2018130$

$10$ March $201912$ March $20193$

$16$ August $202029$ December $2020136$

$5$ January $20213$ July $2021($Note $2)180$

Note $1$: From $26$ December $2016$ until $4$ February $2017,$ he was in Japan to conduct research in

relation to his work.

Note $2$: He was in Australia to present his research paper in an international conference from $30$

December $2020$ until $4$ January $2021.$

Required:

Determine the tax resident status of Mr$.$ Hisham, for year of assessment $2016$ until $2021.$ Give

reasons for your answers.