The residence status of individuals is determined under Section 7 of Income Tax Act (ITA 1967) a) Under section 7 (DXB) 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 (6 Marks) b) Miss Sakinah, a bakers from Brunci first arrived in Malaysia on 31 March 2014 and left Malaysia permanently on 19 June 2018. Miss Sakinah has the following record of stay in Malaysia: YEAR PERIOD OF STAY NOTE 2014 31/3/2014 - 30/6/2014 1/9/2014 - 14/10/2014 4/11/2014 - 22/12/2014 8/1/2015 - 30/4/2015 10/9/2015 - 10/12/2015 2016 4/1/2016 - 30/4/2016 2015 Module BAC3153 (Bachelor of Accounting (Hons) July 2021 2021 CONFIDENTIAL 39 2 2017 3 20/12/2016 - 29/12/2016 11/1/2017 - 1/5/2017 1/12/2017 - 31/12/2017 1/2/2018 - 1/6/2018 2018 Notes: 1. Visited a friend in Singapore from 17 December 2015 until 3 January 2. Attended a conference in Italy from 30 December 2016 until 10 January 2017 3. Her mother was admitted in Hospital in Hong Kong for a heart bypass surgery She stayed there from 2 May 2017 until 30 November 2017. Required: Determine the residence status of Miss Sakinah for the relevant years of assessment until the year of assessment 2018. Provide the relevant sections and reasons for your answer (15 Marks) c) Identify TWO (2) advantages for having resident status in Malaysia (4 Marks)