Explain if and how the following transactions are subject to GST. Your answers must refer to relevant legislation and case law (if any).

(a) Charges made by a bank to an elderly client. Would your advice differ if the charges were made to a GST-registered business?

(b) Weekend consultancy work provided by a self-employed person to a firm to maintain computer systems. Would your advice be any different if the work was carried out at the weekend by an employee?

(c) Maree is a very successful landscape painter with sales of $80,000 per annum. She is registered for GST. She is considering semi-retirement and anticipates for the next 12-months her sales will halve. She seeks your advice on what impact (if any) this will have on her GST status.

(d) Investment advice supplied by a solicitor.

(e) Donated clothing sold by a charity.

(f) The sale of a property (land and building) by Developer Co Ltd (a property developer) to Sinkie Boats Ltd (a manufacturer of leaky boats) on 30 April 2021. Both parties are GST-registered. Sinkie Boats Ltd will conduct its business from the entire property.

(g) The sale of a sweet manufacturing business between registered persons, the sweet manufacturing business being closed down immediately after settlement and the plant purchased is used for a different activity.