Simon, an Australian citizen, works for one of the subsidiary companies of Austrade Limited located in Malaysia.
Question:
Simon, an Australian citizen, works for one of the subsidiary companies of Austrade Limited located in Malaysia. The records of his stay in Malaysia are as follows:
Year Period of stay No. of days 2018 26/09/2018 - 31/12/2018 97 2019 21/12/2019 - 31/12/2019 11 2020 01/01/2020 - 29/05/2020 150 14/06/2020 - 18/07/2020 35
2021 18/09/2021 - 31/10/2021 44 11/11/2021 - 29/12/2021 49
Note: From 30 May 2020 to 13 June 2020, he was in Australia visiting his father who was undergoing a major surgery at Sydney Hospital.
Required: Determine Simon's residence status for the years of assessment 2018 to 2021, stating the conditions and relevant provisions of the Income Tax Act 1967 to support your answer.
(b) "All citizens of Malaysia are automatically tax residents." Required: Discuss the above statement.
Smith and Roberson Business Law
ISBN: 978-0538473637
15th Edition
Authors: Richard A. Mann, Barry S. Roberts