Mr Lee, an Information Technology senior executive from mainland China, was under an employment contract in Malaysia with MSC Sdn Bhd since 1 November 2014. Since then,his pattern of stay until he left Malaysia permanently on 31 December 2019 was as follows:

Period of stay Place of stay

01 November 2014 to 31 December 2015 In Malaysia

01 January 2016 to 31 August 2016 In New Zealand, staying with his uncle

01 September 2016 to 19 September 2016 In HK visiting mother who was seriously ill

20 September 2016 to 03 February 2017 In Malaysia

04 February 2017 to 31 August 2017 In France to undertake a company project

01 September 2017 to 17 November 2018 In Malaysia

18 November 2018 to 30 November 2018 In China (13 days) for a vacation

01 December 2018 to 31 December 2019 In Malaysia

Required:

(a) Determine the residence status of Mr Lee for Years of Assessments 2014 to 2019 under the Income Tax Act (ITA) 1967.

(Your answer should state the relevant legislation under the ITA 1967)

P/S: EXAMPLE ANSWER (a) WILL BE LIKE THIS .

Year	Total days present in Malaysia	Status resident / non-resident	Section Section 7(1)(a), Section 7(1)(b), Section 7(1)(c),Section 7(1)(d)	Explanation
2014	190 Days	Resident	Section 7(1)(a)	jane is resident for the 3 immediately preceding basis years.Under this category, an individual can be a resident in Malaysia even though he might never actually have been in Malaysia at all during that basis year.

(10 marks)

(b) Distinguish the requirements between Sections 7(1)(b) and 7(1B) of the ITA 1967.

(5 marks)