QUESTION 3 A-First is a company resident in Malaysia, purchased a machine from Mr. Hu Ltd, a British company which also provided technical assistance and training to A-First to operate the machine. The installation of the machine was carried out by the employees of Mr. Hu Ltd in Malaysia. The following payments were incurred: RM Cost of machine 1,200,000 Installation charge 300,000 Fees for technical assistance 420,000 Training cost 500,000 Required: State with reasons whether the above payments made by A-First are subject to withholding tax. State also the rate(s) imposed, section (if any) and the amount of withholding tax (if applicable) (15 marks) 115 Markel