You are required to justify whether withholding tax is applicable in each of the expenditure incurred below. Present the answer in a table supporting with the relevant sections and computation where necessary. - Julia, a Malaysian citizen, purchased a treadmill from a company in China costing RM3,000. Delivery cost of RM500 is paid to China Courier Ltd. - Mortgage of airplanes by Kementerian Pertahanan Malaysia from Aero Developer China Ltd amounting RM200,000 in 2019. - An advisory fee is paid to German Car Ltd by Malaysia Car Bhd amounting RM 100,000 . The payment is for a consultation on a hybrid car that will be launched by Malaysia Car Bhd. 70% of the consultation services were performed in Malaysia, whilst the remaining were performed from German through online communication. - A loan from Bank of Japan with interest payable amounting RM30,000 in 2019 by Treadwill Bhd, a Malaysian resident company. The loan is to finance the company's working capital operation in Malaysia. - Appearance fee charged by Christiano Ronaldo during Hari Sukan Malaysia at Stadium Bukit Jalil amounting RM100,000 to Kementerian Belia dan Sukan Malaysia. His return flight ticket and hotel accommodation being covered by the Ministry amounting RM20,000. - A royalty payment of RM200,000 to Steven R. Covey by Popular Book Sdn Bhd. The payment is to the author of 7 Habits of Highly Effective People for the right to translate into Malaysian language and sales in Malaysia