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Question 2 (30 marks) A. Joseph, a British citizen and came to Malaysia to work as on a contract basis with a multinational company. Given below is his following patterns of stay in Malaysia: 16.9.2012- 19.12.2012 1.1.2013- 14.5.2013 21.6.2013 - 30.4.2013 1.9.2015- 21.12.2015 (Note 1) 5.1.2016 - 31.5.2016 20.3.2017- 20.9.2017 10.1.2018 - 31.5.2018 4.5.2019-30.11.2019 (Note 2) 2.1.2020-31.3.2020 Note 1 From 22.12.2015 to 4.1.2016, he was away to attend a short course in China. Note 2 From 1.12.2019 to 1.1.2020, Joseph was on medical leave due to Covid 19. Joseph is leaving Malaysia permanently at 2:00 pm on 31.3.2020. Required: i. Ascertain the residence status of Joseph for the years of assessment 2012 to 2020. Give reasons and quote the relevant provisions of the Income Tax Act 1967 to support your answer. (12 marks) (CLO1:PLO1:C5) ii. Advice Joseph on how his income can be exempted from income tax in the year 2020. (3 marks) (CLO1:PLO1:C4) Question 2 (30 marks) A. Joseph, a British citizen and came to Malaysia to work as on a contract basis with a multinational company. Given below is his following patterns of stay in Malaysia: 16.9.2012- 19.12.2012 1.1.2013- 14.5.2013 21.6.2013 - 30.4.2013 1.9.2015- 21.12.2015 (Note 1) 5.1.2016 - 31.5.2016 20.3.2017- 20.9.2017 10.1.2018 - 31.5.2018 4.5.2019-30.11.2019 (Note 2) 2.1.2020-31.3.2020 Note 1 From 22.12.2015 to 4.1.2016, he was away to attend a short course in China. Note 2 From 1.12.2019 to 1.1.2020, Joseph was on medical leave due to Covid 19. Joseph is leaving Malaysia permanently at 2:00 pm on 31.3.2020. Required: i. Ascertain the residence status of Joseph for the years of assessment 2012 to 2020. Give reasons and quote the relevant provisions of the Income Tax Act 1967 to support your answer. (12 marks) (CLO1:PLO1:C5) ii. Advice Joseph on how his income can be exempted from income tax in the year 2020. (3 marks) (CLO1:PLO1:C4)

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