Subject: TAXATION 1

Question 1 Professor Dr. Zachary Christopher, a Malaysian citizen, is a senior lecturer teaching at University Malaysia Sabah. Under the memorandum of agreement between University Malaysia Sabah and University of Hertfordshire, United Kingdom, he was attached to University of Hertfordshire for three years to do research with some of the researchers from that university. The following information relates to him: Year Remarks 2015 He left Kota Kinabalu for the first time on 31 December to Hertfordshire, United Kingdom On 1 April, he came back to Sabah to attend his son's convocation ceremony. His return flight to Hertfordshire was on 28 April. 2016 On 20 October, he came back again to Kota Kinabalu to attend his sister's wedding and went back to Hertfordshire on 20 December. 2017 On 5 November, he visited his uncle in Spain and returned to Hertfordshire on 15 November. He went to Australia from 2 February until 10 February to attend a seminar with his co-researcher. 2018 He returned to Sabah after completing the 3 years attachment program in UK on 31 July. 2019 He went back to University of Hertfordshire to attend the seminar and presentation of his research from 10 February until 28 February. Required: Determine Professor Dr Zachary's resident status for the year of assessment for 2016 until 2019. State the relevant sections and reasons for your answers. (12 Marks)