Shine Ltd bought a new plant on the following hire purchase terms:
						S$
First down payment on 1 June 2018						630,000
20 instalments of S$205,000 commencing on 1 June 2018						4,100,000
Hire purchase price						4,730,000
The cash price of this plant was S$3.2 million.
The financial year ends on 31 December. Required:
Determine the capital allowances using S19A [accelerated allowances] for the relevant years of assessment.