TUTORIAL RESIDENCE STATUS

1.

Period of stay in Number of days Resident Section Reasons

Malaysia status
1/1/15 - 31/5/15 186 days resident Section Ahmad was
1/6/15 - 15/6/15 7(1)(a) resident in
16/7 /15- 4/8/15 Malaysia for
the basis
year for the
year of
assessment
2015
because he
was present
in Malaysia
for more
than 182
days in the
year of 2015
according to
section
7(1)(a).

Ahmad was resident in Malaysia for the basis year for the year of assessment 2015
because he was present in Malaysia for more than 182 days in the year of 2015
according to section 7(1)(a).

2.

2014

Year Period of Number Resident reason

stay of days status
2014 1/1 - 31/3 212 resident John was a
In msia (90 days resident in
days) Malaysia
1/4 - 13/4 for the year
h.kong (sv
13 days) of
 14/4 - 31/7 assessment
Msia (109 2014 as he
days) was in
Malaysia
1/8 - 31/12 more than
(Hawaii 153 182 days.
days)

2015 1/2 - 31/10 273 resident For the

days year
assessment
2015, John
also was
resident in
Malaysia
because he
was in
Malaysia
more than
182 days
for the year
of 2015.
3.

Year Number Resident Section Reason

Period of stay
of days status
2014 1.12.2014- 30 Resident 7(1b) She was in
30.12.2014 Malaysia
for the year
31.12.2014 1 assessment
2014 for 30
days and
that period
is linked to
another
consecutive
period 182
days or
more in the
year of
assessment
2015
2 4 resident 7(1a) Siew Lan
015 180 also a
resident in
2015
according
to section
7(1)(a). Her
temporary
1.1.2015-4.1.2015 absent is
5.1.2015-3.7.2015 considered
part of that
period more
than 182
days since
the social
visit does
not exceed
14 days
4.

Year No. of days Resident Section Reason

Status

2008 184 Resident 7(1)(a) Mr Ho was a resident in Malaysia for the

basis year for the year of assessment
2008 since he was present in Malaysia
for periods amounting to more than 182
days in 2008.

2009 332 Resident 7(1)(a) Mr Ho was a resident in Malaysia for the

basis year for the year of assessment
2009 since he was present in Malaysia
for periods amounting to more than 182
days in 2009.

2010 57 Non-Resident - Mr Ho was a non-resident in Malaysia

because he was not applicable for any
section.

5.

year Period of Number Resident reason

stay of days status section
2011 Stay in
12/5/11 - msia more
31/12/11 than 182
234 Resident , section 7(1)(a) days
2012 1/1/12 - 151 Resident section 7(1)(b) he was in
31/5/12 Malaysia
for the year
assessment
2012 for
151 days
and that
period is
linked to
another
consecutive
period 182
 days or
more in the
year of
assessment
2011
2013 1/3/13 - Non Not apply to any -
31/3/13 31 resident section
2014 1/8/14 - Non Not apply to any -
31/12/14 153 resident section
2015 1/1/15 - 120 Resident section 7(1)(c) he was in
30/4/15 Malaysia for
a period
amounting
to more
than 90
days in the
basis year
2015 (120
days); and
ii. in 3 out of
4
immediately
preceding
basis years
he was
resident
(basis year
2011 and
2012) and
was in
Malaysia for
more than
90 days
(basis year
2015).

6.

year Number of days Resident status section reason

Not apply -
2011 to any
20 days Non-resident section
Not apply -
2012 t any
107 days non-resident section
 Section Stay in
7(1a) msia more
2013
than 182
273 days Resident days
Section Stay in
7(1a) msia more
2014
than 182
246 days Resident days
2015 110 days Resident Section he was in
7(1c) Malaysia
for a period
amounting
to more
than 90
days in the
basis year
2015 (120
days); and
ii. in 3 out
of 4
immediately
preceding
basis years
he was
resident
(basis year
2014 and
2015) and
was in
Malaysia
for
more than
90 days
(basis year
2015).

7.

Years Number of Resident Section

days
2010 122 Non resident Non- resident -
2011 31 resident Section 7(1b) he was in
Malaysia
for the year
assessment
 2011 for 31
days and
that period
is linked to
another
consecutive
period 182
days or
more in the
year of
assessment
2012
2012 355 Resident Resident, Stay in
section 7(1)(a) msia more
than 182
days

2013 121 Resident he was in

Resident, Malaysia
section 7(1)(c) for a period
amounting
to more
than 90
days in the
basis year
2015 (120
days); and
ii. in 3 out
of 4
immediately
preceding
basis years
he was
resident
(basis year
2014 and
2015) and
was in
Malaysia
for
more than
90 days
(basis year
2015).
1/2/14 - 28/2/14 28 Non resident Not apply to
 any section
2015 201 resident Resident, was
section 7(1)(d) resident for
the basis
year 2015,
that is the
following
basis
year; and
ii. was
resident for
each of the
3
immediately
preceding
basis years
i.e. 2011,
2012 and
2013.