The residence status of individuals is determined under Section 7 of Income Tax Act (ITA 1967), Mslaysia.

Under section 7 (1)(b) ITA 1967, with effect from 2002, the physical presence in Malaysia to form the link by or link to period has been abolished by finance (No.2) Act 2002. The temporary absence from Malaysia is also extended to cover both period, short period and long period. Identify and explain the temporary absence under this clause.