This is the definition of the individual residence from Malaysia Income Revenue Board (IRB).

Residence: individuals
7. (1) For the purposes of this Act, an individual is resident in Malaysia for the basis year for a particular year of assessment if –

(a) he is in Malaysia in that basis year for a period or periods amounting in all to one hundred and eighty-two days or more;

(b) he is in Malaysia in that basis year for a period of less than on hundred and eighty-two days and that period is linked by or to another period of one hundred and eighty-two or more consecutive days (hereinafter referred to in this paragraph as such period) throughout which he is in Malaysia in the basis year for the year of assessment immediately preceding that particular year of assessment or in that basis year for the year of assessment immediately following that particular year of assessment:

Provided that any temporary absence from Malaysia—

(i) connected with his service in Malaysia and owing to service matters or attending conferences or seminars or study abroad;

(ii) owing to ill-health involving himself or a member of his immediate family; and

(iii) in respect of social visits not exceeding fourteen days in the aggregate, shall be taken to form part of such period or that period, as the case may be, if he is in Malaysia immediately prior to and after that temporary absence;

(c) he is in Malaysia in that basis year for a period or periods amounting in all to ninety days or more, having been with respect to each of any three of the basis years for the four years of assessment immediately preceding that particular year of assessment either—

(i) resident in Malaysia within the meaning of this Act for the basis year in question; or

(ii) in Malaysia for a period or periods amounting in all to ninety days or more in the basis year in question; or

(d) he is resident in Malaysia within the meaning of this Act for the basis year for the year of assessment following that particular year of assessment, having been so resident for each of the basis years for the three years of assessment immediately preceding that particular year of assessment.

(1A) For the purposes of subsection (1), an individual shall be deemed to be in Malaysia for a day if he is present in Malaysia for part of that day and in ascertaining the period for which he is in Malaysia during any year, any day (within paragraphs 1(a) and (c) for which he is in Malaysia shall be taken into account whether or not that day forms part of a continuous period of days during which he is in Malaysia.

(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.

The definition seems a bit complicated but it is worth to understand it provided that you are concern with whether you will need to pay your income tax as a residence that is based on the income tax table or as a non residence with a flat rate of 27%.

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Related Information:
Malaysia Individual Income Tax Rate Table for Assessment Year 2010
Malaysia Individual Income Tax Rate for Assessment Year 2009
Malaysia Individual Income Tax Relief Items 
Malaysia 2010 Budget Highlights
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