Ms. Christina is an Australia citizen, who came over to Malaysia for the first time on 25 May 2015. She is a freelance reporter. Due to the work requirement, she will travel to Malaysia frequently. The records of her stay in Malaysia were as follows:

25 May 2015 to 8 January 2016

10 October 2017 to 17 November 2018

26 February 2020 to 30 June 2020

Required:

(a) State with reasons, the residence status of Ms. Christina for years of assessment 2015 to 2020. Support your answers with calculations and the relevant statutory provisions in the Act. (12 marks)

(b) Ms. Christinas husband, Mr. Jonathan, a citizen of Singapore who is residing in Australia, first arrived in Malaysia on 15 May 2020. He exercised an employment in Malaysia as an engineer in Kajang from the first day he arrived. His employment contract ended on 30 June 2020. His remuneration for the period was RM40,000. He left Malaysia together with his wife on 30 June 2020. Compute the income tax liability (if any) of Mr. Jonathan, for the year of assessment 2020. Explain your answer with the relevant statutory provisions in the Act. (4 marks)

(c) Assuming that Mr. Jonathan came back to Malaysia to continue his employment in the same company from 1 August 2020 to 30 September 2020. His remuneration for the two months was RM50,000. He then left Malaysia on 30 September 2020. Compute the income tax liability (if any) of Mr. Jonathan, for the year of assessment 2020. Explain your answer with the relevant statutory provisions in the Act. (4 marks)