Mr Teng, a Malaysian citizen, decided to accept a lucrative offer by a petroleum company in Brunei. He left Malaysia on November 1, 2016 and worked for two years in Brunei. When his contract ended, he came back to Malaysia on 15 November 2018. He has not left Malaysia since then.

Determine Mr Teng's tax residence status for the years of assessment 2016 to 2018, stating the conditions and the relevant provisions of the Income Tax Act 1967.