Item 100: [Books, magazines etc.]Item 100: [Books, magazines etc.]

#### Item 100: \[Books, magazines etc.\] (1) Books, pamphlets, leaflets, periodicals, magazines or printed music. (2) This Item does not cover: (a) advertising matter (including matter that is published in order to advertise any business or products of the publisher or of the person or persons for whom the matter is published or is to be published); (b) programs (including schedules, syllabuses or guides), or souvenirs, of entertainments, amusements, exhibitions, competitions or sporting events; (c) the following books: (i) books of account; (ii) books of receipts, cheques, deposit slips, bank withdrawal forms, tickets, dockets, labels or order forms; (iii) books of blotting paper; (iv) books of sheets (whether or not blank) for writing notes, letters, exercises or accounts, or for record purposes; (v) books of sheets for sketching, drawing, colouring or painting (not including children’s books containing printed illustrations for copying or colouring or both); (vi) albums; (vii) books of samples, menus or calendars; (viii) booklets of printed matter conveying greetings or sympathy; (ix) diaries; (x) other stationery in book form; (d) the following matter (including associated reports) of any trading or other concern that is carried on for the profit of individuals: (i) memoranda of association or articles of association; (ii) balance sheets or statements of accounts; (iii) prospectuses; (e) catalogues or price lists; (f) books covered by subitem 10(3) in Schedule 2. (3) In this item: > bank includes, but is not limited to, a body corporate that is an ADI (authorised deposit‑taking institution) for the purposes of the Banking Act 1959.