Problem
Robert, a Malaysian citizen was operating a restaurant in Japan since 1998. During the period 1998 to 2006, Robert was never in Malaysia. Since 2007, Robert has been returning to Malaysia frequently to attend to some family affairs and it was established that Robert was a Malaysian tax resident for the basis years 2007 to 2009.
In 2014, Robert sold his restaurant in Japan. He was recruited into the Malaysian Civil Service at the Ministry of Foreign Affairs from 01 November 2013. He was posted to the Malaysian Embassy in Tokyo from 01 December 2013.
Robert left for Tokyo on 29 November 2013 and reported for duty on 01 December 2013. Since then Robert has never been back to Malaysia.
Below are the patterns of Robert's duration of stay in Malaysia since 2010:
01 March 2010 to 31 March 2010
01 May 2011 to 31 January 2012
01 April 2013 to 15 May 2013
01 October 2013 to 28 November 2013
During the period Robert was not in Malaysia, he was in Japan.
Task
For the purposes of Malaysian income tax, determine Robert's residence status for the basis years 2010 to 2014.
Support your answers with reasons and citing the relevant provision of the Income Tax Act 1967 that is applicable for a particular year of assessment and also explain why certain sub-sections of section 7(1) are not applicable for any particular year of assessment.