The Residence Status

S 7 (1) (a) of Income Tax Act 1967

- In Malaysia for 182 or more days of which the period of stay.

- The period of stay need not be consecutive.

- Part of a day counts as a full day.

S 7(1) (b) of Income Tax Act 1967

a. Linked to a period of 182 or more consecutive days to the immediately preceding calendar year.

b. Linked by a period of 182 or more consecutive days to the immediately succeeding calender year.

c. Provided temporary absence from Malaysia:

o Connected with his service in Malaysia and owning to service matters or attending conference, seminars or study abroad.

o Owing to ill health involving himself or a member of his immediate family parents, children and spouse.

o Social visit not exceeding 14 days.

S 7(1) (c) of Income Tax Act 1967

- In Malaysia for 90 days or more (not necessarily consecutive days) and was either resident or in Malaysia for 90 days or more in 3 out of the 4 immediately preceding basis years.

S 7 (1) (d) of Income Tax Act 1967

- Individual is resident for the three immediately preceding basis years and for the immediately following basis year.

- Consequently, an individual may be found to be a resident for a particular basis year even though he or she might not have been in Malaysia at all in that basis year.