PYT Sdn Bhd, a company resident in Malaysia, manufactures tools and parts for export. In 2020, the company entered into an agreement with Phoebe Lee (China) Ltd for technical assistance and supply sum installation of plant and machinery.

The following expenses have been incurred:

	Item	RM
(i)	Technical advice/management	100,000
(ii)	Supply of plant and machinery	530,000
(iii)	Services in connection with the installation of the plant	120,000

1. Explain with reason, whether each of the above amount is subject to withholding tax and state the rate of withholding tax for each item.