Item 23: [Activities relating to printinItem 23: [Activities relating to printing] [R]

#### Item 23: \[Activities relating to printing\] \[R\] (1) Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities: (a) editing or formatting text or images mainly for the purpose of bringing them into the final form necessary to: (i) make a bromide, printing plate or similar thing; or (ii) allow the generation of electronic instructions for a printing machine; where the bromide, printing plate, similar thing or instructions are to be used by any person in manufacturing printed matter; (b) recording advertisements that are to be included in a newspaper, periodical or magazine manufactured by the exemption user or that is wholesaler’s‑materials goods in relation to the exemption user; (c) preparing text or images for inclusion in technical manuals or other documentation that is for use by the exemption user mainly in connection with carrying out an activity of the exemption user that is covered by exemption Item 1, 2, 18, 28, 29, 30, 33, 34, 35 or 38; (d) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a), (b) or (c); (e) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (d). (2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). (3) This Item does not cover: (a) generally‑excluded property (as defined by section 12); (b) a general‑purpose road vehicle, unless it is for use exclusively: (i) within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or (ii) in going between adjacent premises covered by subparagraph (i); or (iii) for a combination of both; (c) author/secretary equipment. > Note: \[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).\]