Kim had worked as a public servant for 12 years. By January 2018, she was tired of her job and decided to open a restaurant on the North Coast of New South Wales. The restaurant opened in July 2018.

Kims expenses in the 2018/19 tax year were:

• $35,000 for rent of the restaurant building,
• $20,000 for painting, furnishing and cleaning of the building,
• $15,000 for advertising in national and local newspapers,
• $2,000 for dining room equipment,
• $40,000 for food and drink, and
• $25,000 for wages.
• $5,000 for electricity and heating.

Tyrone, a market gardener, contracted to supply Kim with fresh vegetables in return for a free meal for him and his family each Friday night.

Most of Kims income is expected to come from diners at her restaurant, but she also enters into a contract with a regional airline to supply in-flight meals. Worried that the early years of the business may be slow, she commenced a business baking cookies with special local ingredients for export to Japan.

Kim has an extensive network of former work colleagues who promised to visit her restaurant. She is grateful for their support and provides them with meals at GST-exclusive prices.

Kim also provides her parents with a free meal every Saturday night.

Question: What are Kim's GST consequences arising from these events?