Mr Laird has been employed by Intellect Limited, a company incorporated and managed in England, for ten years. Mr Laird was required to render services in Hong Kong and other Asian countries. On 1 April 2021, he was appointed as a director of Intela Limited, a subsidiary of Intellect Limited that is incorporated and managed in Hong Kong. The assessor accepted that Mr Laird's employment with Intellect Limited is located outside Hong Kong. You have been supplied with following information in respect of Mr Laird for the last two years ended 31 March 2022: a. He stayed in the following places during the relevant years of assessment: Hong Kong Singapore 2020/21 245 2021/22 210 70 80 Korea 50 45 Australia (vacation leave) 0 30 365 365