QUESTION 2

Carigali Sdn Bhd employs Dave from London, as a chemical engineer. He arrived in Malaysia for the first time on 1 April 2013 and his contract with the company began on 1 May 2013. He left Malaysia permanently on 31 August 2020.

Notes:

1. He left for Christmas from 22 December 2016 to 3 January 2017.

2. He went back to London from 2 March 2020 to 15 March 2020.

3. He returned to London on 20 May 2020 upon receiving news that his son was critically ill and came back to Malaysia on 1 June 2020.

REQUIRED:

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

Note Details of his stay in Malaysia are as follows: Periods of stay 1 April 2013 - 2 September 2013 1 January 2014 - 15 May 2014 1 June 2015 - 16 December 2015 1 September 2016 - 30 April 2017 1 July 2018 30 August 2018 1 November 2019-31 August 2020 1 2 and 3