Life Studying ACCA

SECTION 7(1)(a)

An individual must be physically present in Malaysia for a period or periods of at least 182 days in a calender year.

For YA ----, Mr. ---- was a resident under Section 7(1)(a) because he was physically present in Malaysia for at least 182 days (---days)

SECTION 7(1)(b)

An individual must be physically present in Malaysia for a period of less than 182 days and this period is either:-

• Linked To another period of at least 182 consecutive days or
• Linked By another period of at least 182 consecutive days.
  

Any gap during the linked period of 182 consecutive days must be filled by temporary absences, provided the person is in Malaysia both before and after the absence. Temporary absence include:-

• attending seminar/conference/study abroad due 2 job in m'sai.
• ill health involving him or immediate family members.
• social visits of not more than 14 days in total.

For YA ----, Mr. ---- was a resident under Section 7(1)(b) 'Linked To' because his presence in Malysia for YA ---- was linked to least 182 consecutive days in the following YA (YA ----). The temporary absence of -- days (reason..ex..social vsit) is acceptable by law since it is not exceeding 14 days.

For YA ----, Mr. ---- was a resident under Section 7(1)(b) 'Linked By' because his presence in Malysia for YA ---- was linked by least 182 consecutive days in the previous YA (YA ----). The temporary absence of -- days (reason..ex..social vsit) is acceptable by law since it is not exceeding 14 days.

SECTION 7(1)(c)

An individual must be physically preesnt in Malaysia for a period of at least 90 days and 3 out of 4 immediate preceding years is either a resident or physically present in Malaysia for a period of 90 days.

For YA ----, Mr. ---- was a resident under Section 7(1)(c) because he was in Mlaysia at least 90 days in that YA (--days) and also being a resident or in Malysia for at least 90 days in 3 out of 4 immediate preceding YAs (resident YA--, 90 days YA--)

SECTION 7(1)(d)

An individual ,ust be a resident in the following year and also being a resident in 3 immediate preceding years.

For YA ----, Mr. ---- was a resident under Section 7(1)(d) because he was a resident in 3 immediate preceding YA's (YA--, YA--, YA--) and also being a resident in the following YA (YA--)