Malaysia legislation
Section 7
Section 7
Amendment of section 7
Section 7 of the principal Act is amended by inserting after subsection (1A) the following subsection:
“(1B) Notwithstanding subsection (1), where a person who is a citizen and—
(a)
is employed in the public services or service of a statutory authority; and
(b)
is not in Malaysia at any day in the basis year for that particular year of assessment by reason of—
(i)
having and exercising his employment outside
Malaysia; or
(ii)
attending any course of study in any institution or professional body outside Malaysia which is fully-sponsored by the employer, he is deemed to be a resident for the basis year for that particular year of assessment and for any subsequent basis years when he is not in
Malaysia.”.
Amendment of section 15