sales (by lease or hire) of residential premises
sales of long-term accommodation in commercial residential premises if a choice is made to treat the sale as input taxed
sales of residential premises (that is, houses, flats and so on), except for commercial residential premises or new residential premises.
sales of precious metals (gold, silver and platinum of specified levels of fineness sold in an investment form) except those sales which are GST-free, and
sales of food by school tuckshops and canteens if they choose to treat the sales of food as input taxed and they sell nothing other than food.