(a) Classify each of the following supplies as either: GST Taxable Supplies, GST-Free Supplies or Input Taxed Supplies. Assume all suppliers are registered for GST where appropriate. 2 marks I. Sale of fresh seafood by a vendor to a restaurant. II. Rent of a commercial premise to a child-care centre. III. Loan fees charged by a bank on a business loan. IV. Sale of hot take-away food by a Chinese restaurant. (b) Northwest Pty Ltd is a resident private company with an average annual turnover of $6 million. During the year ended 30 June 2022, Northwest reported assessable net trading income of $785,000 and also received a fully franked dividend of $40,000 and an unfranked dividend of $20,000. Both dividends were from ASX listed (non-small business taxpayer) companies. Calculate the company tax payable by Northwest Pty Ltd for the year ended 30 June 2022. 4 Marks (c) Outline the circumstances necessary before a business partnership can split its profit other than equally to its partners. 4 Marks