Bronwyn Murray operates a clothing store in Brisbane as a sole trader. This business specialises in selling evening gowns and cocktail dresses to members of the public and it is registered as an enterprise for Goods and Services Tax (GST). Bronwyn comes to you for advice about seven separate questions in relation to her 20202021 income year ending 30 June 2021, and her Fringe Benefits Tax year ending 31 March 2021. All of the amounts include GST where relevant.

In April 2021 Bronwyn travels to Spain to attend five fashion shows to keep up to date with the latest fashion trends and to meet with potential overseas suppliers. She incurs the following expenses in relation to this overseas trip:

• The cost of a return flight ticket from Brisbane to Madrid airport in Spain $3,400
• The cost of a yellow fever injection that is administered by her medical doctor at a general practice in Brisbane. It is a requirement to enter Spain to have an up-to-date yellow fever injection $50
• The cost of a new travel suitcase that she purchases from a large retailer in Brisbane. She packs her clothing and personal belongings for the trip into this suitcase $275
• The cost of hotel accommodation in Spain $2,500

After returning to Australia, she receives an email from a Spanish actress that she met at one of the fashion shows that she attended during her overseas trip to Spain. The actress purchases an expensive evening gown from Bronwyn for $5,950. Bronwyn sends this evening gown to her at her address in Madrid using international airmail at a cost totalling $120.

Discuss the GST implications for Bronwyn of each of these transactions and events. Show all your calculations and provide reasons for your answer.