Principles of Taxation: Residence Status (All the information are stated in the questions; Income Tax 1967)

Question 1

Period Remarks 01.02.2018 - 30.11.2018 Underwent medical treatment in London 01.12.2018 - 20.12.2018 Returned to Melbourne to meet her children 16.03.2019 - 29.03.2019 Visited Singapore office 15.05.2019 - 31.05.2019 Attended meetings in Thailand On 12 May 2019, Sarah received a letter of transfer from New York office. She was instructed to move to a newly set-up office in Myanmar beginning by 1 August 2019. As part of her preparation for the new appointment, she left Malaysia permanently on 14 July 2019. Required: State Sarah's tax residence status for basis years 2012 to 2019 with reference to the relevant sections in the ITA 1967.Question 3: Sarah is an expatriate working in the Kuala Lumpur Headquarters of Mega Infrastructure Corp. She was transferred to the current office from 10 June 2012 as a Regional Managing Director who oversees the subsidiaries in ASEAN region. Prior to her current appointment, she was stationed at New York office for three years as a deputy managing director. She is married to an Australian citizen, Adam who is presently residing in Melbourne with their two young children and his mother. Sarah has been in Malaysia since her appointment except for the following trips/leave: Period Remarks 20.12.2012 - 15.01.2013 Returned to Melbourne for Christmas and New Year 01.06.2013 - 31.12.2013 Monitored new project in Vietnam 09.04.2014 - 31.08.2014 Returned to Melbourne as her mother-in-law was critically ill 01.04.2015 - 20.12.2015 Unpaid leave and stayed with her family in London 01.04.2016 -24.12.2016 Attended short course in New York 25.12.2016 - 04.01.2017 Extend the stay in New York for Christmas and New Year 05.01.2017 -31.12.2017 Social trip to China (continued)