Mr Lee is a Malaysian citizen and he got married to his wife, an Australian. They stay together in Malaysia as Mr Lee is managing a partnership business with his friend, Double Hero Enterprise in Malaysia. Starting from the year 2016, Double Hero Enterprise has been expanding to Australia and New Zealand. As a managing partner who is in charge of most of Australia business matters, Mr Lee and his wife plan to reside in Australia soon if their business there became promising. Mr Lee has been in Malaysia except for the following trips throughout the years 2016 to 2019:

Year Date

2016. 2016 14.12.2016 31.12.2016

2017. 2017 1.1.2017 31.1.2017 1.2.2017 14.4.2017

      1.5.2017 2.9.2017

2018. 2018 2.2.2018 31.10.2018

2019. 2019 1.4.2019 31.12.2019

Remarks

Visit family in law in Australia Family vacation to Europe Handling business in Australia Attending a business short course in Australia borne by Double Hero Enterprise. Doing business in Australia and abroad Handling business in Australia

Most of the days in 2020 were spent in Australia except from 1.10.2020 to 28.11.2020 (in Malaysia) as Mrs Lee and their children had moved to Australia since January 2020. Mr Lee will follow suit after transferring all his business management in Malaysia to his partner, he anticipated it to be in the year 2022. However, the family was facing a difficult time when Mrs Lees was diagnosed with a brain tumour at the end of the year 2020. Mrs Lee had been given a date, 12.12.2020 to remove her brain tumour at Australia Medical Centre. She will be treated in the hospital for at least 3 weeks after the operation. Due to her health condition, Mr Lee had decided to be in Australia two (2) weeks earlier, and come back to Malaysia one (1) day after Mrs Lee has been discharged. Mr Lee left Malaysia on 29.11.2020 and planned to return on 2.1.2021. However, Mrs Lee had a little complication after the operation and had been discharged later, which is on 7.1.2021.

With his busy working schedule in Malaysia, Mr Lee managed to go back to Australia to visit his wife and children once from 1.4.2021 to 12.4.2021 before settling down in Australia starting 9.7.2021.

REQUIRED:

Determine Mr. Lees tax resident status for the years of assessment 2016 to 2021 with relevant section from Income Tax Act 1967 (1967).