Xie Pte Ltd was incorporated on 2 January 2017 and commenced business on 1 July 2018. The following expenditures were incurred on plant and machinery 2 January 2017 to 31 December 2017 $150,000 1 January 2018 to 30 June 2018 $200,000 1 July 2018 to 31 December 2018 $300,000 The company's year-end is 31 December REQUIRED Calculate the maximum amount of capital allowances available for the relevant years of assessment, and refer to the relevant section of the legislation in your