How much GST, if any, is included in the following: 1. A residential course, offered by a regional university,

10. leading to a Diploma of Management. The course cost

is $5,000 comprising $3,000 for course fees and

$2,000 for accommodation and meals

Sale for $33,000 for a milk run

Purchase for $5,000 of a photocopier for use in an accounting practice

Chiropractic fee of $110

Payment of private health insurance premiums of $2,000

Family day care payments of $22/day in respect of a 3 year old child, both parents of whom work

Goods worth $77,000 sold to a manufacturer in Japan

Food valued at $4,400 provided by Meals on Wheels to elderly people

Supply of water valued at $660m by a local water authority

Grant of $1m received by a university from a drug company. The money is to be spent on cancer research and the university is required to report its finding to the drug company six months before public release of the findings.