Discuss whether GST would apply to the following supplies (you may assume that the supplies are made by an entity located in Australia and registered for GST purposes and that the supplies are made for consideration in the course or furtherance of an enterprise).

1. The sale of fruit by a grocer
2. The loan of a video by a video store
3. The sale of books by a newsagent
4. The sale of shares in a company
5. The supply of a meal at a restaurant
6. The provision of audit services by an accounting firm
7. The opening of a bank account
8. The provision of advice by a bank regarding a loan
9. The export of raw minerals by a mining company

The sale of a new residential home by a builder