A. Mr Qais is an Indian national. He arrived at KLIA on 19 May 2012 and immediately started to work as lecturer in IUKL. His patterns of stay in Malaysia are as follows: 19.5.2012 - 8.9.2012 16.9.2012- 19.12.2012 1.1.2013- 14.5.2013 (Note 1) 21.6.2013 - 30.4.2013 1.9.2015- 21.12.2015 (Note 2) 5.1.2016 - 31.5.2016 (Note 3) 20.3.2017- 20.9.2017 10.1.2018 - 31.5.2018 4.5.2019-30.6.2019 (Note 4) Page 1 of 2 Note ! During the semester holiday from 15.5.2013 to 20.6.2013, Mr Qais went to London to attend a short course that was related to his work. Note 2 From 22.112.2015 to 4.1.2016, se accompanied his wife to China for medical treatment. Note 3 Since his wife's state of health is worsening, he decided to take unpaid leave and went back to India from 1.1.2017 to 19.3.2017. Note 4 His contract with IUKI was ended on 10.6.2019 and 30.6.2019 at 12 pm, he was leaving Malaysia to India. Required: i. Ascertain the residence status of Mr Qais for the years of assessment 2012 to 2019. Give reasons and quote the relevant provisions of the Income Tax Act 1967 to support your answer. (12 marks) (CLOI:PLOI:C5) ii. Advice Mr Qais on how his income can be exempted from income tax. (3 marks) (CLO1:PLO1:C4) B. Tax treatment is differing with regard to resident status. Explain THREE (3) importance to be a residence of Malaysia for in a particular year of assessment. (3 marks) (CLOI:PLOI:C2) A. Mr Qais is an Indian national. He arrived at KLIA on 19 May 2012 and immediately started to work as lecturer in IUKL. His patterns of stay in Malaysia are as follows: 19.5.2012 - 8.9.2012 16.9.2012- 19.12.2012 1.1.2013- 14.5.2013 (Note 1) 21.6.2013 - 30.4.2013 1.9.2015- 21.12.2015 (Note 2) 5.1.2016 - 31.5.2016 (Note 3) 20.3.2017- 20.9.2017 10.1.2018 - 31.5.2018 4.5.2019-30.6.2019 (Note 4) Page 1 of 2 Note ! During the semester holiday from 15.5.2013 to 20.6.2013, Mr Qais went to London to attend a short course that was related to his work. Note 2 From 22.112.2015 to 4.1.2016, se accompanied his wife to China for medical treatment. Note 3 Since his wife's state of health is worsening, he decided to take unpaid leave and went back to India from 1.1.2017 to 19.3.2017. Note 4 His contract with IUKI was ended on 10.6.2019 and 30.6.2019 at 12 pm, he was leaving Malaysia to India. Required: i. Ascertain the residence status of Mr Qais for the years of assessment 2012 to 2019. Give reasons and quote the relevant provisions of the Income Tax Act 1967 to support your answer. (12 marks) (CLOI:PLOI:C5) ii. Advice Mr Qais on how his income can be exempted from income tax. (3 marks) (CLO1:PLO1:C4) B. Tax treatment is differing with regard to resident status. Explain THREE (3) importance to be a residence of Malaysia for in a particular year of assessment. (3 marks) (CLOI:PLOI:C2)
