Sarah is an expatriate working in the Kuala Lumpur Headquarters of Mega Infrastructure Corp.

She was transferred to the current office from 10 June 2013 as a Regional Managing Director

who oversees the subsidiaries in ASEAN region. Prior to her current appointment, she was

stationed at New York office for three years as a deputy managing director. She is married to

an Australian citizen, Adam who is presently residing in Melbourne with their two young

children and his mother. Sarah has been in Malaysia since her appointment except for the

following trips/leave:

20.12.2013 - 15.01.2014	Returned to Melbourne for Christmas and New Year
01.06.2014 - 31.12.2014	Monitored new project in Vietnam
09.04.2015 - 31.08.2015	Returned to Melbourne as her mother-in-law was critically ill
01.04.2016 - 20.12.2016	Unpaid leave and stayed with her family in London
01.04.2017 - 24.12.2017	Attended short course in New York
25.12.2017 - 04.01.2018	Extend the stay in New York for Christmas and New Year
05.01.2018 - 31.12.2018	Social trip to China
01.02.2019 - 30.11.2019	Underwent medical treatment in London
01.12.2019 - 20.12.2019	Returned to Melbourne to meet her children
16.03.2020 - 29.03.2020	Visited Singapore office
15.05.2020 - 31.05.2020	Attended meetings in Thailand

On 12 May 2020, Sarah received a letter of transfer from New York office. She was instructed

to move to a newly set-up office in Myanmar beginning by 1 August 2020. As part of her

preparation for the new appointment, she left Malaysia permanently on 14 July 2020.

REQUIRED:

 

State Sarah's tax residence status for basis years 2013 to 2020 with reference to the relevant sections in the ITA 1967.

Answer rating: 100% (QA)

Sarahs Tax Residence Status 20132020 under the ITA 1967 General Principles The Income Tax Act ITA 1967 determines an individuals tax residency based o... View the full answer