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Chapter 5 Employment income: Derivation, Exemption - Coggle Diagram

- - - - employment income or leave pay of M’sia citizen who employed in the public services authority is deemed derived from M’sia although they performed their duties overseas
    - - Section (2)(e)
        
        employees of resident sea/air transport operator in M’sia are deemed to derived employment in M’sia.
      - Section (2)(d)
        
        director’s remuneration of a resident company, not discharged duties in M’sia is deemed derived from M’sia
      - Section (2)(c)
        
        if a person employed in M’sia and need to perform duties oversas incidental to employment in M’sia, income related to such duties is deemed derived from M’sia
      - Section (2)(b)
        
        Aany leave pay deemed derived from M’sia
      - Section (2)(a)
        
        Eemployment is exercised in M’sia
- - - - Example
        
        Salary
        
        Overtime
        
        Bonus
        
        Perquisites allowances:
        
        Clothing allowance (not uniform given)
        
        Travelling
        
        Entertainment
        
        Food