QUESTION 1

Syafiqah is an expatriate working in the Kuala Lumpur Headquarters of Mega Infrastructure Corp. She was transferred to the current office from 10 June 2013 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:

On 12 May 2020, Syafiqah 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 2020. As part of her preparation for the new appointment, she left Malaysia permanently on 14 July 2020.

REQUIRED:

State Syafiqahs tax residence status for basis years 2013 to 2020 with reference to the relevant sections in the ITA 1967.

Period 20.12.2013 - 15.01.2014 01.06.2014 - 31.12.2014 09.04.2015 - 31.08.2015 01.04.2016 - 20.12.2016 01.04.2017 - 24.12.2017 25.12.2017 - 04.01.2018 05.01.2018 - 31.12.2018 01.02.2019 - 30.11.2019 01.12.2019 - 20.12.2019 16.03.2020 - 29.03.2020 15.05.2020 - 31.05.2020 Remarks Returned to Melbourne for Christmas and New Year Monitored new project in Vietnam Returned to Melbourne as her mother-in-law was critically ill Unpaid leave and stayed with her family in London Attended short course in New York Extend the stay in New York for Christmas and New Year Social trip to China Underwent medical treatment in London Returned to Melbourne to meet her children Visited Singapore office Attended meetings in Thailand Period 20.12.2013 - 15.01.2014 01.06.2014 - 31.12.2014 09.04.2015 - 31.08.2015 01.04.2016 - 20.12.2016 01.04.2017 - 24.12.2017 25.12.2017 - 04.01.2018 05.01.2018 - 31.12.2018 01.02.2019 - 30.11.2019 01.12.2019 - 20.12.2019 16.03.2020 - 29.03.2020 15.05.2020 - 31.05.2020 Remarks Returned to Melbourne for Christmas and New Year Monitored new project in Vietnam Returned to Melbourne as her mother-in-law was critically ill Unpaid leave and stayed with her family in London Attended short course in New York Extend the stay in New York for Christmas and New Year Social trip to China Underwent medical treatment in London Returned to Melbourne to meet her children Visited Singapore office Attended meetings in Thailand