Question
Sarah is an expatriate working in the Kuala Lumpur Headquarters of Mega Infrastructure Corp. She was transferred to the current office from 10 June 2013
Sarah 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:
20.12.2013 - 15.01.2014 | Returned to Melbourne for Christmas and New Year |
01.06.2014 - 31.12.2014 | Monitored new project in Vietnam |
09.04.2015 - 31.08.2015 | Returned to Melbourne as her mother-in-law was critically ill |
01.04.2016 - 20.12.2016 | Unpaid leave and stayed with her family in London |
01.04.2017 - 24.12.2017 | Attended short course in New York |
25.12.2017 - 04.01.2018 | Extend the stay in New York for Christmas and New Year |
05.01.2018 - 31.12.2018 | Social trip to China |
01.02.2019 - 30.11.2019 | Underwent medical treatment in London |
01.12.2019 - 20.12.2019 | Returned to Melbourne to meet her children |
16.03.2020 - 29.03.2020 | Visited Singapore office |
15.05.2020 - 31.05.2020 | Attended meetings in Thailand |
On 12 May 2020, 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 2020. As part of her
preparation for the new appointment, she left Malaysia permanently on 14 July 2020.
REQUIRED:
State Sarah's tax residence status for basis years 2013 to 2020 with reference to the relevant sections in the ITA 1967.
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Sarahs Tax Residence Status 20132020 under the ITA 1967 General Principles The Income Tax Act ITA 1967 determines an individuals tax residency based o...Get Instant Access to Expert-Tailored Solutions
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