Robert Smith, a professional artist has his own art studio. Robert offers art lessons and sells his art at the studio and on Trade Me. Robert is registered for GST on a payment basis with a two monthly filing frequency. Robert had the following transactions for the period ended 1 April to 31 May 2022. All figures are GST inclusive (where appropriate).

1. Received rent for his residential investment property for April - $900.
2. Received an invoice for art supplies purchased on credit - $3,680.
3. Art sold on Trade me to overseas customers was $14,750 and to local customers was $20,250. These were all cash sales.
4. Provided art lessons and received payment - $2,875.
5. Billed a customer for art lessons - $575.
6. Received invoice for electricity of art studio which was paid - $184.
7. Paid wages to part-time model - $1,200
8. Received invoice for canvas supplied, which was paid - $2,990.
9. Received interest from the National Bank - $360.
10. Paid rent for art studio - $1,840.

(a) Explain what zero rated supplies are and provide an example of a zero-rated supply made by Robert.

Support you answer with appropriate references to GSTA 1985.