How much GST, if any, is included in the following:

1. A residential course, offered by a regional University, leading to a Diploma of Management. The course cost is $9,000 comprising $4,000 for course fees and $ 5,000 for accommodation and meals. 2. The sale, for $88,000, of a newspaper run with license 3. Sale of $3,000, of a photocopier for use in a part-time accounting practice. 4. Dental fees of $220. 5. Teeth whitening service fee of $4400 6. Export of professional services $9,000. 7. Life insurance policy $3,000 8. Health Insurance policy of $4,000 9. Day care service $3,500 10. International air ticket $2500