Discuss whether GST would apply to the following supplies:

the sale of fruit by a grocer

the loan of a video by a video store

the sale of books by a newsagent

the sale of shares in a company

the supply of a meal at a restaurant

the provision of audit services by an accounting firm

the opening of a bank account

the provision of advice by a bank regarding a loan

the export of raw minerals by a mining company

the sale of a new residential home by a builder

the sale of a holiday home

the lease of city office premises

the lease of a residential home

the provision of a medical consultation by a doctor

the sale of a business as a going concern

the provision of an education course delivered by a school

the supply of hospital care, and

the sale of ice-cream by a supermarket. [7.6], [7.7]