Home
2.2 Dutiable tobacco products as an estimate of tobacco consumption
Foreword

Suggested citation

Download Citation
Scollo, M|Bayly, M. 2.2 Dutiable tobacco products as an estimate of tobacco consumption. In Greenhalgh, EM|Scollo, MM|Winstanley, MH [editors]. Tobacco in Australia: Facts and issues. Melbourne : Cancer Council Victoria; 2019. Available from https://www.tobaccoinaustralia.org.au/chapter-2-consumption/2-2-dutiable-tobacco-products-as-an-estimate-of-to
Last updated: October 2025

2.2 Dutiable tobacco products as an estimate of tobacco consumption

This section provides data on the volumes of tobacco on which duty was levied in Australia over time. Much of the data in this section has been painstakingly compiled by the first author from historical publications. Extensive notes about these sources are provided with each table and figure. There is no consistent data series covering tobacco duties in Australia: breaks in these data series reflect changes in reporting agencies, systems for collecting duty, and manufacturing in Australia. Differences in the types of tobacco products reported on also make comparisons across data series difficult. Available data is presented in the following sections:

The most widely used estimate of tobacco consumption is that provided by duty-paid clearances of Australian-made and imported tobacco products destined for sale in Australia.

Excise duty is paid on cigarettes produced in Australia but not destined for export.1 Customs duty is paid on cigarettes imported for sale in Australia.2 Tobacco products produced in or imported into Australia over the years have included:

  • smoking tobacco in the form of:
    • loose tobacco purchased by Australians who smoke to make roll-your-own cigarettes or
    • pipe tobacco
  • ready-made cigarettes containing tobacco, including herbal cigarettes that contain any tobacco
  • cigars, including large, standard and small cigars and small cigars known as cigarillos, as well as Indian-style bidis and cheroots
  • smokeless tobacco,3 including:
    • chewing tobacco sold in pouches in the form of long strands of loose leaves, plugs, or twists of tobacco that, when used, are commonly called 'plugs,' 'wads,' or 'chew'i
    • snuff, a fine ground tobacco, which comes in cans or pouches and can be dry or moist.ii

Smokeless tobacco has been prohibited for sale in Australia since 1991—1986 in South Australia—but small quantities are imported by individuals for personal use.4 See Chapter 12A.3 for further details about the various types of tobacco products.

2.2.1 Total tobacco product on which duty was levied

Table 2.2.1 shows the total weight of tobacco products on which duty was levied in Australia for cigarettes, cigars and other tobacco product for selected years since data were first collected shortly after federation and passage of the Excise Act 19015 and the Customs Act 19016 , and then in each year from 1969–70 to 1998–99. The dutiable weight was based on the total dry weight of the cigarette or other tobacco product: that is, it was adjusted for moisture content.iii It included the weight of cigarette paper and the filter but excluded the weight of packaging.

Commonwealth Bureau of Census and Statistics data on excise clearances
i Excise reports: comparative statement of quantity of spirits, beer and tobacco on which excise duty was paid in the Commonwealth during the years 1907–1912 (calendar years),7 1911 to 1918–19,8 1919–20 to 1928–29,9 1929–30 to 1938–39,10
ii Excise reports: Quantity of spirits, beer, tobacco etc on which duty was paid in the years 1939–40 to 1948–49,11 1949–50 to 1953–54,12 1954–55 to 1958–59,13 1958–59 to 1962–6314
iii Overseas trade bulletins: quantity of goods on which excise duty was paid, 1963–64 to 1967–68,15 1968–69 to 1972–7316 and 1972–73 to 1976–7717

Australian Bureau of Statistics (ABS) data on excise clearances
iv Excisable tobacco products: quantity cleared and revenue collected by state 1973–74 to 1986–8718–27
v Excise data for Australian tobacco products supplied to author by John Broweleit, ABS, for July 1977 to June 1981, 1981 to 1988 and 1988 to 1993 on 2 February 1995 and for July 1993 to June 1994 on 2 December 1994
vi Excise data (month-by-month) for Australian tobacco products since 1994, supplied to author by International Trade Section, ABS, 14 August 1997,13 March 1998 and monthly by electronic subscription between 1998 and 200328

Commonwealth Bureau of Census and Statistics data on customs clearances
a Annual statement of the trade of the Commonwealth of Australia, general imports–Australia, 190329 190430 and 190531
b Trade and customs and excise revenue of the Commonwealth of Australia, Imports–Australia, 190632 to 191333–38 and 1914–15 to 1920–2139–45
c Oversea Trade Bulletin: Australian statistics of oversea imports and exports and customs and excise revenue, Imports–Australia, 1920–21 and 1921–2246 through 1922–23 and 1923–24 to 1936–37 to 1937–3847–62
d Overseas trade and customs and excise revenue, Imports–Australia, 1937–38 and 1938–39 to 1948–49 and 1949–5063–75
e Overseas Trade Statistics: imports Cleared for Home Consumption–Australia 1950–51 to 1958–5976–83
f Imports cleared for home consumption bulletins, 1959–60 to 1972–7384–97

Australian Bureau of Statistics data on customs duty
g Imports cleared for home consumption, 1973–74 to 1977–7898–102
h Imports cleared for home consumption – Australia 1978–79 to 1980–81103–105
i International Trade Branch, Import clearance data for Australian tobacco products, 1981–82 to 1987–88, and 1988–89 to 1993–94 supplied to author by John Broweleit, ABS, 2 December 1994 and 2 February 1995
j Annual customs data from 1995 supplied on request to author by ABS Information service on 1st August 2007

Notes on excise and customs duty:
Figures before 1966 were recorded in imperial weights but have been converted to kilograms in this table.
It should be noted that excise data on roll-your-own (RYO) tobacco products was for many years compiled from at least two different product codes. Pipe tobacco and chewing tobacco appear to have been coded together with RYO over some periods of time and separately in others. In many years, some pipe tobacco, chewing tobacco and even possibly RYO tobacco may have been incorrectly coded to one or more 'other' (miscellaneous) codes (letter to author from P Holt, Australian Customs Service, clarifying coding of RYO tobacco products, 11 October 1996). It is therefore not possible to be confident about historical data for individual product types.

Suggested citation for those reproducing Table 2.2.1
Scollo M. Chapter 2: Trends in tobacco consumption. In: Greenhalgh, EM, Scollo MM and Winstanley MH, eds. Tobacco in Australia: Facts and issues. Melbourne, Australia: Cancer Council Victoria, 2012. Table 2.2.1: Tobacco products levied for duty for sale in Australia, 1910 to 1998–99, (millions of kilograms), Total excise and customs clearances for cigarettes, cigars, roll-your-own tobacco and other tobacco products (including pipe tobacco and snuff). Produced using data in historical publications published by the Commonwealth Bureau of Census and Statistics, publications produced by the Australian Bureau of Statistics and data provided by the ABS. Available from http://www.tobaccoinaustralia.org.au/chapter-2-consumption/2-2-dutiable-tobacco-products-as-an-estimate-of-to.

Suggested citation for those reproducing Table 2.2.3

Scollo M. Chapter 2: Trends in tobacco consumption. In: Greenhalgh, EM, Scollo MM and Winstanley MH, eds. Tobacco in Australia: Facts and issues. Melbourne, Australia: Cancer Council Victoria, 2012. Table 2.2.3: Weight of tobacco products dutied per capita per year per, Australia, selected years 1910 to 1998–99 (grams), Excise and customs combined for cigarettes, cigars and other tobacco products, per person aged 15 years and older. Produced using data in historical publications published by the Commonwealth Bureau of Census and Statistics, publications produced by the Australian Bureau of Statistics and data provided by the ABS. Available from http://www.tobaccoinaustralia.org.au/chapter-2-consumption/2-2-dutiable-tobacco-products-as-an-estimate-of-to.

In 1999, following extensive lobbying by health groups, the manner in which excise was calculated was changed from a system based on the weight of cigarettes (with adjustment for moisture content and including filters and paper) to a system based on the number of sticks per pack–see Chapter 13, Section 13.6.3 for further details. Smoking tobacco including pipe tobacco and loose pouch tobacco used for roll-your-own cigarettes continued to be taxed by weight. The very small proportion of cigarettes and the very large proportion of cigars produced or imported that weighed more than 0.8 g were also still taxed by weight, excluding the weight of the filter. While estimates of the weights of cigarettes produced in recent years are available,106 these are based on weight without any adjustment for moisture content, so little is known about the comparative weight of cigarettes over time. Data on cigarette amounts by weight from this more recent period listed in Table 2.2.2 are necessarily approximations only and therefore not readily comparable with data from the period prior to 1999.

The total amount of tobacco dutied in Australia rose steadily after World War I, peaked in the mid-1970s and declined steadily over the last 25 years of the century.

While the weight of tobacco products on which excise and customs duty is levied appears to have dropped between 1998–99 and 2000–01, the total estimated weight seems to have remained fairly steady between 2001 and 2009. Total estimated weight appears to have dropped sharply following the 25% increase in excise and customs duty on tobacco products from 30th April 2010, with the total estimated weight of products in 2011 about 9.3% lower than the total estimated weight in 2009.

Australian Bureau of Statistics. Monthly tobacco excise receipts, unpublished data. Electronic files provided to Michelle Scollo of The Cancer Council Victoria, 1996 to 2003.

Australian Bureau of Statistics. Customs quantities and value for tobacco products 2003-04 to 2010-11, unpublished data. Canberra: ABS. Electronic files provided to 2004 to 2011.

Australian Institute of Health and Welfare. Statistics on drug use in Australia 2006. Drug statistics series no. 18, cat. no. PHE 80W. Canberra: AIHW, 2007. Available from: http://www.aihw.gov.au/publications/index.cfm/title/10393

Australian Institute of Health and Welfare. Drugs in Australia 2010: tobacco, alcohol and other drugs. Drug statistics series no. 27, cat. no. PHE 154. Canberra: AIHW, 2011. Available from: http://www.aihw.gov.au/publication-detail/?id=10737420497&tab=2

Australian Taxation Office. Taxation Statistics 2009-10: a summary of income tax returns for the 2009-10 income year and other reported tax information for the 2010-11 financial year. Canberra: ATO, 2012 Last modified 30 April 2012 [viewed 30 April 2012]. Available from: http://www.ato.gov.au/content/downloads/cor00305922_2010TAXSTATS.pdf

Additional references for Table 2.2.5
Australian Tax Office. Taxation Statistics 2004-05: A summary of income tax returns for the 2004-05 income year and other reported tax information for the 2005-06 financial year. Canberra: Australian Tax Office 2007 Last modified 17 April 2006 [viewed 21 April 2006]. Available from: http://www.ato.gov.au/corporate/content.asp?doc=/content/81183.htm&page=40&H40=&pc=&mnu=38022&mfp=001&st=&cy=.

Australian Taxation Office. Taxation Statistics 2008-09: a summary of income tax returns for the 2008-09 income year and other reported tax information for the 2009-10 financial year. Canberra: ATO, 2011]. Available from: http://www.ato.gov.au/content/00268761.htm

Suggested citation for those reproducing Table 2.2.4:
Scollo M. Chapter 2: Trends in tobacco consumption. In: Greenhalgh, EM, Scollo MM and Winstanley MH, eds. Tobacco in Australia: Facts and issues. Melbourne, Australia: Cancer Council Victoria, 2012. Table 2.2.4 Total per capita weight in grams of tobacco products on which duty was levied, Australia, 1910 to 2011 (selected years), Excise and customs combined per person 15 years and older, based on actual weights dutied cigarettes, cigars and other tobacco products, selected years until 1970 then 1970–71 to 1998–99 and estimated weights 1999–2000 to 2010–11. Produced using data in historical publications published by the Commonwealth Bureau of Census and Statistics, publications produced by the Australian Bureau of Statistics and data provided by the ABS. Available from http://www.tobaccoinaustralia.org.au/chapter-2-consumption/2-2-dutiable-tobacco-products-as-an-estimate-of-to

Suggested citation for those reproducing Figure 2.2.1:
Scollo M. Chapter 2: Trends in tobacco consumption. In: Greenhalgh, EM, Scollo MM and Winstanley MH, eds. Tobacco in Australia: Facts and issues. Melbourne, Australia: Cancer Council Victoria, 2012. Figure 2.2.1: Weight in grams of tobacco products dutied per capita per year, Australia, selected years 1910 to 2010, Number of grams dutied (excise and customs duty combined) for roll-your-own tobacco, cigarettes, cigars and other tobacco products, per person 15 years and older. Produced using data in historical publications published by the Commonwealth Bureau of Census and Statistics, publications produced by the Australian Bureau of Statistics and data provided by the ABS. Available from http://www.tobaccoinaustralia.org.au/chapter-2-consumption/2-2-dutiable-tobacco-products-as-an-estimate-of-to

Suggested citation for those reproducing Table 2.2.5a:
Scollo M. Chapter 2: Trends in tobacco consumption. In: Greenhalgh, EM, Scollo MM and Winstanley MH, eds. Tobacco in Australia: Facts and issues. Melbourne, Australia: Cancer Council Victoria, 2012. Table 2.2.3: Weight of tobacco products dutied per capita per year per, Australia, selected years 1910 to 1998–99 (grams), Excise and customs combined for cigarettes, cigars and other tobacco products, per person aged 15 years and older. Produced using data in historical publications published by the Commonwealth Bureau of Census and Statistics, publications produced by the Australian Bureau of Statistics and data provided by the ABS. Available from http://www.tobaccoinaustralia.org.au/chapter-2-consumption/2-2-dutiable-tobacco-products-as-an-estimate-of-to

2.2.2 Tobacco products dutied per capita

Table 2.2.3 sets out the amounts of each sort of tobacco product for which duties were levied in Australia for selected years between 1910 and 1999, divided by the number of people recorded in the same year as being aged 15 years or older.

Table 2.2.4 shows the total weight of tobacco products on which duty was levied, divided by the total number of Australians aged 15 and over for the final (financial) year of each decade from 1910 to 1940, five-yearly from 1944–45 to 1969–70, and then annually until 1998–99.

Per capita tobacco consumption has varied over the years, with lower use due to economic hardship during the Depression and shortages of tobacco stock following the World Wars. It increased sharply after World War II and remained steady over the 1960s and in the early 1970s, corresponding with increased uptake by young women–see Chapter 1, Section 1.1. It then started to decline following increased publicity about the health effects of smoking and adoption of various tobacco-control policies, commencing with the phasing out of cigarette advertising on television and radio in the mid-1970s–See Section 2.10 for further discussion.

Figure 2.2.1 plots the total data per capita at 10-year intervals for each type of tobacco product consumed.

Cigarettes have represented an increasing share of the total amount of tobacco on which excise and customs duty have been levied since 1910, with cigarettes exceeding other forms of tobacco products since 1955.

Table 2.2.5 shows the numbers of cigarettes dutied per capita since 2000–01, and estimated numbers for 1997–98 and 1998–99.

Per capita consumption of cigarettes appears to have fallen sharply–by about 16%–over the period of major reform of the structure of tobacco taxes in Australia (between 1999 and 2001). (See also Section 2.5 and Chapter 13, Section 13.6.3.) It fell only very slightly between 2001 and 2005. Per capita consumption in 2010–11 was about 12.8% lower than it was in 2008–09 before a 25% increase in excise duty in April 2010.

Data on tobacco clearances have not been published by the Australian Taxation Office since 2011. Material provided by the Australian Treasury in response to requests to the Government under Freedom of Information legislation are set out in Table 2.2.5b. These figures cover clearances of ready-made and roll-your-own tobacco. Note that the material in Table 2.2.5b does not include clearances of cigars and can therefore not be directly compared to the material set out in Table 2.2.5a. As described in Chapter 13, Section 13.6.3.7, since 1999, excise and customs duty on RYO tobacco in Australia has been equivalent to that on ready-made cigarettes for a RYO cigarette that is rolled to contain 0.8g of tobacco, and a RYO cigarette that is rolled to contain 0.7g of tobacco since September 2020. Recent research suggests that Australian consumers generally use much less tobacco than this, with amounts declining as prices increase. The final column of the table sets out estimates of per capita cigarette consumption assuming that each RYO cigarette is made with only 0.6g of tobacco.

The figures in Table 2.2.5b reveal a continuing decline in numbers of ready-made cigarettes cleared for sale in Australia, with 35% fewer dutied in the most recent period than in the 2011 calendar year (43% fewer per capita). This has been offset to some extent by a 37% increase in the estimated number of RYO cigarettes (estimated based on the amount of RYO tobacco cleared). Taking into account population growth, and assuming RYO cigarettes weigh an average of 0.7 g, estimated per capita numbers of cigarettes consumed based on these figures declined by 35% between 2011 and 2019-2020 averaged (or by 34% if it is assumed RYO cigarettes weigh only 0.6g).

Australian Government. Total tobacco clearances data. 30 Oct FOI req 1803. Canberra: The Treasury, 2015. Available from: https://treasury.gov.au/foi/tobacco-excise-receipts/.

Australian Government. Net Clearances of Tobacco Products. 28 Oct FOI req 1970. Canberra: The Treasury, 2016. Available from: https://treasury.gov.au/foi/net-clearances-of-tobacco-products-2/.

Australian Government. Monthly data on the net clearances of all tobacco products from ATO and Customs for the period July 2015 - December 2016. 30 Jun FOI req 2146.Canberra: The Treasury, 2017. Available from: https://treasury.gov.au/foi/monthly-data-on-the-net-clearances-of-all-tobacco-products-from-ato-and-customs.  

Australian Government. Total tobacco clearances data. 3 Aug FOI req 2350.Canberra: The Treasury, 2018. Available from: https://treasury.gov.au/foi/2350/.   

Australian Government. Total tobacco clearances July 2018 to June 2020, 21 Mar 2021 FOI req 2888 (2020 HY2 figures may be adjusted for refunds and exports).

Australian Government. Total tobacco clearances data Jul 2018 to Jun 2020. 31 Mar 2021, FOI req 2880.

2.2.3 Tobacco products dutied per person who smokes

Clearly, consumption of tobacco products across the total population has declined steadily over the past 30 years. But what about among those who continue to smoke? Given the amount of tobacco on which duty is levied in Australia each year, how many cigarettes and other tobacco products must be consumed each day, on average, by each person who smokes, and how is this changing over time?

Table 2.2.6 shows the average number of cigarettes consumed each year and each day by people who reported current smoking in each of the latest four National Drug Strategy Household Surveys, estimating this figure in two different ways: first by dividing the numbers of cigarettes (or cigarette equivalents) cleared for duty on which excise or customs duty was paid, and second by asking people who report current smoking to report how many cigarettes they smoke each day, week or month. The number of Australians who smoke is as estimated from National Drug Strategy survey data for males and females 14 years and over. The number of cigarettes (and estimated number of roll-your-own cigarettes made using smoking tobacco) on which duty was levied in each year is then divided by the estimated number of people who smoke in the same year.

Australian Institute of Health and Welfare. 2001 National Drug Strategy Household Survey: detailed findings. Drug statistics series no. 11, AIHW cat. no. PHE 41. Canberra: AIHW, 2002. Available from: https://www.aihw.gov.au/about-our-data/our-data-collections/national-drug-strategy-household-survey/2001-national-drug-strategy-household-survey 

Australian Institute of Health and Welfare. 2004 National Drug Strategy Household Survey: detailed findings. Drug strategy series no.16, AIHW cat. no. PHE 66. Canberra: AIHW, 2005. Available from: https://www.aihw.gov.au/about-our-data/our-data-collections/national-drug-strategy-household-survey/2004-national-drug-strategy-household-survey 

Australian Institute of Health and Welfare. 2007 National Drug Strategy Household Survey: detailed findings. Drug statistics series no. 22, AIHW cat. no. PHE 107. Canberra: AIHW, 2008. Available from: https://www.aihw.gov.au/about-our-data/our-data-collections/national-drug-strategy-household-survey/2007-national-drug-strategy-household-survey 

Australian Institute of Health and Welfare. 2010 National Drug Strategy Household Survey: survey report. Drug statistics series no. 25, AIHW cat. no. PHE 145. Canberra: AIHW, 2011. Available from: https://www.aihw.gov.au/about-our-data/our-data-collections/national-drug-strategy-household-survey/2010-national-drug-strategy-household-survey 

Australian Institute of Health and Welfare. National Drug Strategy Household Survey detailed report: 2013. Vol Cat. no. PHE 183. Canberra: AIHW, 2014. Available from: http://www.aihw.gov.au/publication-detail/?id=60129549469&tab=3 

Australian Institute of Health and Welfare. National Drug Strategy Household Survey (NDSHS) 2016 key findings. Vol  Canberra: AIHW, 2017. Available from:https://www.aihw.gov.au/about-our-data/our-data-collections/national-drug-strategy-household-survey/2016-national-drug-strategy-household-survey 

Australian Institute of Health and Welfare. National Drug Strategy Household Survey (NDSHS) 2019 Canberra: AIHW, 2019. Available from: https://www.aihw.gov.au/reports/illicit-use-of-drugs/national-drug-strategy-household-survey-2019/contents/summary 

Australian Bureau of Statistics. Monthly tobacco excise receipts, unpublished data. Electronic files provided to Michelle Scollo of The Cancer Council Victoria, 1996 to 2003.

Australian Bureau of Statistics. Customs quantities and value for tobacco products 2003-04 to 2010-11, unpublished data. Canberra: ABS. Electronic files provided to 2004 to 2011.

Australian Institute of Health and Welfare. Statistics on drug use in Australia 2006. Drug statistics series no. 18, cat. no. PHE 80W. Canberra: AIHW, 2007. Available from: http://www.aihw.gov.au/publications/index.cfm/title/10393 

Australian Institute of Health and Welfare. Drugs in Australia 2010: tobacco, alcohol and other drugs. Drug statistics series no. 27, cat. no. PHE 154. Canberra: AIHW, 2011. Available from: http://www.aihw.gov.au/publication-detail/?id=10737420497&tab=2

Australian Government. Total tobacco clearances data. 30 Oct FOI req 1803. Canberra: The Treasury, 2015. Available from: https://treasury.gov.au/foi/tobacco-excise-receipts

Australian Government. Net Clearances of Tobacco Products. 28 Oct FOI req 1970. Canberra: The Treasury, 2016. Available from: https://treasury.gov.au/foi/net-clearances-of-tobacco-products-2/ 

Australian Government. Monthly data on the net clearances of all tobacco products from ATO and Customs for the period July 2015 - December 2016. 30 Jun FOI req 2146.Canberra: The Treasury, 2017. Available from: https://treasury.gov.au/foi/monthly-data-on-the-net-clearances-of-all-tobacco-products-from-ato-and-customs 

Australian Government. Total tobacco clearances data. 3 Aug FOI req 2350.Canberra: The Treasury, 2018. Available from: https://treasury.gov.au/foi/2350/ 

Australian Government. Total tobacco clearances data Jul 2018 to Jun 2020. 31 Mar 2021, FOI req 2880

Based on customs and excise receipts for cigarettes and smoking tobacco combined, estimated weekly consumption of cigarettes among the remaining people who smoke appears to have reduced by about 19% between 2001 and 2019. Estimates of the amount of tobacco consumed per person who smokes using this method are considerably higher than amounts generated by asking people who smoke in surveys how many cigarettes they smoke each day, week or month. Nevertheless, estimated consumption based on reported numbers of cigarettes smoked appears to have declined by roughly the same amount (18%) over the same period. Refer to Section 2.3 for self-reported consumption among various age groups over time.

i Most ‘spit’ tobacco users place the product in their cheek or between their gum and cheek. Users then suck on the tobacco and spit out the tobacco juices, which is why smokeless oral tobacco is often referred to as spit or spitting tobacco.

ii Users take a 'pinch', 'dip', or 'quid' and place it between the lower lip or cheek and gum and suck on it. Snuff is also available in small, tea-bag like pouches or sachets that can be placed between the cheek and gum; these are designed to be both 'smoke-free' and 'spit-free' and are thought to be easier and neater to use and throw away. Swedish snus is an example of this sort of product. Some people prefer to sniff or inhale snuff up their nose.

iii Calibrated to a particular machine operated by WD and HO Wills Holdings Ltd, one of the three major tobacco companies that operated in Australia over much of the latter half of last century (Australian Customs Service Handbook c 1985)

 

Relevant news and research

A comprehensive compilation of news items and research published on this topic

Read more on this topic

Test your knowledge

References

1.  Excise Regulations. 1925 (Cth); Available from: www.comlaw.gov.au/Series/F1996B02948.

2. Customs Regulations. 1926 (Cth); Available from: www.comlaw.gov.au/Details/F2011C00159.

3. American Cancer Society. Smokeless tobacco: harm reduction debatable CA: A Cancer Journal for Clinicians, 2008; 58:4-6. Available from: https://acsjournals.onlinelibrary.wiley.com/doi/full/10.3322/CA.2007.0006

4. Michael C Tate Minister of State for Justice and Consumer Affairs. Consumer protection notice no. 10. S 144 Monday 3rd June: Australian Government Publishing Service, 1991. Available from: https://www.legislation.gov.au/Details/F2010L03294.

5. Excise Act. 1901 (Cth); Available from: www.comlaw.gov.au/Details/C2004A00088.

6. Customs Act. 1901 (Cth); Available from: www.comlaw.gov.au/Details/C2010C00276.

7. Commonwealth Bureau of Census and Statistics. Table XXXIII Comparative statement of quantity of spirits, beer and tobacco on which excise duty was paid in the Commonwealth during  the years 1907–1912 (calendar years) in Trade and Customs and Excise Revenue of the Commonwealth of Australia1913, CBCS: Melbourne. p. p 629. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

8. Commonwealth Bureau of Census and Statistics. Table XXXII Comparative statement of quantity of spirits, beer and tobacco on which excise duty was paid in the Commonwealth  during  the years 1911 to 1918-19, in Trade and Customs and Excise Revenue of the Commonwealth of Australia1920, CBCS: Melbourne. p. p 604. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

9. Commonwealth Bureau of Census and Statistics. Table XXXIV Comparative statement of quantity of spirits, beer and tobacco on which excise duty was paid in the Commonwealth  during  the years 1919–20 to 1928-29, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue1930, CBCS: Canberra. p. p 838. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

10. Commonwealth Bureau of Census and Statistics. Table XXXII Comparative statement of quantity of spirits, beer and tobacco on which excise duty was paid in the Commonwealth  during  the years 1929–30 to 1938-39, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue1940, CBCS: Canberra. p. p 723. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

11. Commonwealth Bureau of Census and Statistics. Table XXXIV Quantity of spirits, beer, petrol, tobacco etc on which excise duty was paid in Australia during  the years 1939-40 to 1948–49, in Oversea Trade and Customs and Excise Revenue1950, ABS: Canberra. p. p 998. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

12. Commonwealth Bureau of Census and Statistics. Table XXXIX Comparative statement of quantity of spirits, beer, tobacco, petrol etc on which excise duty was paid and the Gross Excise Duty paid during  the years 1949-50 to 1953–54, in Oversea Trade, Excise 1949 -50 to 1953–541955, CBCS: Canberra. p. p 572. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/603c764b887ca6544b2562ea00136b09!OpenDocument.

13. Commonwealth Bureau of Census and Statistics. Table 31 Quantity of spirits, beer, tobacco, petrol etc on which excise duty was paid and the Gross Excise Duty paid during the years 1954-55 to 1958–59, in Oversea Trade, Excise 1954 -55 to 1958–591960, CBCS: Canberra. p. p not copied. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/603c764b887ca6544b2562ea00136b09!OpenDocument.

14. Commonwealth Bureau of Census and Statistics. Table 33 Quantity of spirits, beer, tobacco, petrol etc on which excise duty was paid and the Gross Excise Duty Paid during the years 1958-59 to 1962–63, in Oversea Trade, Excise 1958 -59 to 1962–631965, CBCS: Canberra. p. p 793. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/603c764b887ca6544b2562ea00136b09!OpenDocument.

15. Commonwealth Bureau of Census and Statistics. Table no 35 Quantity of goods on which excise duty was paid and the gross excise paid, 1963-64 to 1967–68, in Overseas Trade1970, CBCS: Canberra. p. p 1050. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/603c764b887ca6544b2562ea00136b09!OpenDocument.

16. Commonwealth Bureau of Census and Statistics. Table no 32 Quantity of goods on which excise duty was paid and the gross excise paid, 1968-69 to 1972–73, in Overseas Trade1975, ABS: Canberra. p. p 632. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/603c764b887ca6544b2562ea00136b09!OpenDocument.

17. Australian Bureau of Statistics. Table 22 Quantities on which duty was paid and the gross excise duty paid by item, 1972–73 to 1976–77, in 78 7535.5 Overseas Trade1979, ABS: Canberra. p. 112. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/86297695c3fb9c514b2562ea001374a0!OpenDocument.

18. Australian Bureau of Statistics. Table 7 Excisable tobacco products: quantity cleared and revenue collected by state 1977–78, in Customs and Excise Revenue, Australia, Annual Summary Tables1980, ABS: Canberra. p. p 32. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument.

19. Australian Bureau of Statistics. Table 8 Excisable tobacco products: quantity cleared and revenue collected by state 1978–79, in Customs and Excise Revenue, Australia, Annual Summary Tables1981, ABS: Canberra. p. p 33. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument.

20. Australian Bureau of Statistics. Table 6 Excisable tobacco products: quantity cleared and revenue collected by state 1979–80, in Customs and Excise Revenue, Australia, Annual Summary Tables1982, ABS: Canberra. p. p 21. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument.

21. Australian Bureau of Statistics. Table 6 Excisable tobacco products: quantity cleared and revenue collected by state 1980–81, in Customs and Excise Revenue, Australia, Annual Summary Tables1983, ABS: Canberra. p. p 21. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument.

22. Australian Bureau of Statistics. Table 6 Excisable tobacco products: quantity cleared and revenue collected by state 1981–82, in Customs and Excise Revenue, Australia, Annual Summary Tables1984, ABS: Canberra. p. p 23. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument.

23. Australian Bureau of Statistics. Table 7 Excisable tobacco products: quantity cleared and revenue collected by state 1982–83, in Customs and Excise Revenue, Australia, Annual Summary Tables1985, ABS: Canberra. p. p 24. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument.

24. Australian Bureau of Statistics. Table 6 Excisable tobacco products: quantity cleared and revenue collected by state 1983–84, in Customs and Excise Revenue, Australia, Annual Summary Tables1986, ABS: Canberra. p. p 24. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument.

25. Australian Bureau of Statistics. Table 6 Excisable tobacco products: quantity cleared and revenue collected by state 1984–85, in Customs and Excise Revenue, Australia, Annual Summary Tables1987, ABS: Canberra. p. p 23. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument.

26. Australian Bureau of Statistics. Table 6 Excisable tobacco products: quantity cleared and revenue collected by state 1985–86, in Customs and Excise Revenue, Australia, Annual Summary Tables1988, ABS: Canberra. p. p 23. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument.

27. Australian Bureau of Statistics. Table 5 Excisable tobacco products: quantity cleared and revenue collected by state 1986–87, in Customs and Excise Revenue, Australia, Annual Summary Tables1989, ABS: Canberra. p. p 22. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument.

28. Australian Bureau of Statistics. Monthly tobacco excise receipts 1978-79 to 2002-03, Electronic files provided to Michelle Scollo of The Cancer Council Victoria, Editor 1996 to 2003.

29. Commonwealth Bureau of Census and Statistics. Table III General imports, 1903 - Australia, in Annual Statement of the Trade of the Commonwealth of Australia1904, CBCS: Melbourne. p. p 119-20. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/75e723dab2d300b94b2562ea000fa2bc!OpenDocument.

30. Commonwealth Bureau of Census and Statistics. Table V General imports, 1904 - Australia, in Annual Statement of the Trade of the Commonwealth of Australia1905, CBCS: Melbourne. p. p 118-20. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/75e723dab2d300b94b2562ea000fa2bc!OpenDocument.

31. Commonwealth Bureau of Census and Statistics. Table IX. General imports, 1905 - Australia, in Annual Statement of the Trade of the Commonwealth of Australia1906, CBCS: Melbourne. p. p 132-33. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/75e723dab2d300b94b2562ea000fa2bc!OpenDocument.

32. Commonwealth Bureau of Census and Statistics. Table IX. Imports, 1906 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia; Trade and Customs and Excise Revenue of the Commonwealth of Australia1907, CBCS: Melbourne. p. p 125-6. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

33. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1907 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia; Trade and Customs and Excise Revenue of the Commonwealth of Australia1908, CBCS: Melbourne. p. p 147-8. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

34. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1908 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia1909, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

35. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1909 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia1910, CBCS: Melbourne. p. p 72-6. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

36. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1911 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia1912, CBCS: Melbourne. p. p 62-5. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

37. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1912 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia1913, CBCS: Melbourne. p. p 62. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

38. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1913 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia1914, CBCS: Melbourne. p. p 61-3. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

39. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1914-15 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia1916, CBCS: Melbourne. p. p 60-2. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

40. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1915-16 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia1917, CBCS: Melbourne. p. p 60-2. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

41. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1916-17 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia1918, CBCS: Melbourne. p. p 58-60. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

42. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1917-18 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia1919, CBCS: Melbourne. p. p 56-7. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

43. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1918-19 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia; Trade and Customs and Excise Revenue of the Commonwealth of Australia1920, CBCS: Melbourne. p. p 53-4. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

44. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1919-20 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia; Trade and Customs and Excise Revenue of the Commonwealth of Australia1921, CBCS: Melbourne. p. p 54-6. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

45. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1920-21 - Australia, in Trade and Customs and Excise Revenue of the Commonwealth of Australia; Trade and Customs and Excise Revenue of the Commonwealth of Australia1922, CBCS: Melbourne. p. p 55-7. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument.

46. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1920-21 and 1921-22 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1923, CBCS: Melbourne. p. p 56-8. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

47. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1921-22 and 1922-23 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1924, CBCS: Melbourne. p. p 70-1. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

48. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1922-23 and 1923-24 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1925, CBCS: Melbourne. p. p 65-7. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

49. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1923-24 and 1924-25 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1926, CBCS: Melbourne. p. p 67-9. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

50. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1924-25 and 1925-26 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1927, CBCS: Melbourne. p. p 67-9. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

51. Commonwealth Bureau of Census and Statistics. Table IV. Imports, 1925-26 and 1926-27 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1928, CBCS: Melbourne. p. p 241-3. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

52. Commonwealth Bureau of Census and Statistics. Table IV. Imports, 1926-27 and 1927-28 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1929, CBCS: Canberra. p. p242-4. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

53. Commonwealth Bureau of Census and Statistics. Table IV. Imports, 1927-28 and 1928-29 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1930, CBCS: Canberra. p. p 235-7. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

54. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1928-29 and 1929-30 Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1931, CBCS: Canberra. p. p 196-8. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

55. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1929-30 and 1930-31 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1932, CBCS: Canberra. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

56. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1930-31 and 1931-32 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1933, CBCS: Canberra. p. p156-7. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

57. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1931-32 and 1932-33 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1934, CBCS: Canberra. p. p 150-1. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

58. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1932-33 and 1933-34 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1935, CBCS: Canberra. p. p 160-1. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

59. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1933-34 and 1934-35 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1936, CBCS: Canberra. p. p170-1. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

60. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1934-35 and 1935-36 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1937, CBCS: Canberra. p. p 167-9. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

61. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1935-36 and 1936-37 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1938, CBCS: Canberra. p. p 176-8. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument.

62. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1936-37 and 1937-38 - Australia, in Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue+1939, CBCS: Canberra. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

63. Commonwealth Bureau of Census and Statistics. Table IV. Imports, 1949-50 and 1950-51- Australia, in Oversea Trade1952, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/603c764b887ca6544b2562ea00136b09!OpenDocument.

64. Commonwealth Bureau of Census and Statistics. Table IV. Imports, 1948-49 and 1949-50 - Australia, in Oversea Trade1951, CBCS: Canberra. p. p343-5. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

65. Commonwealth Bureau of Census and Statistics. Table IV. Imports, 1947-48 and 1948-49 - Australia, in Overseas Trade and Customs and Excise Revenue1950, CBCS: Canberra. p. p 338-40. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

66. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1946-47 and 1947-48 - Australia, in Oversea Trade and Customs and Excise Revenue1949, CBCS: Canberra. p. p 358-60. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

67. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1945-46 and 1946-47 - Australia, in Oversea Trade and Customs and Excise Revenue1948, CBCS: Canberra. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

68. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1945-46 - Australia, in Oversea Trade and Customs and Excise Revenue1947, CBCS: Canberra. p. p 292-3. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

69. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1944-45 - Australia, in Oversea Trade and Customs and Excise Revenue1946, CBCS: Canberra. p. p154-6. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

70. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1943-44 - Australia, in Oversea Trade and Customs and Excise Revenue1945, CBCS: Canberra. p. p 152-3. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

71. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1942-43 - Australia, in Oversea Trade and Customs and Excise Revenue1944, CBCS: Canberra. p. p 152-3. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

72. Commonwealth Bureau of Census and Statistics. Table II. Imports, 1941-42 - Australia, in Oversea Trade and Customs and Excise Revenue1943, CBCS: Canberra. p. p182-5. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

73. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1939-40 and 1940-41 - Australia, in Oversea Trade and Customs and Excise Revenue1942, CBCS: Canberra. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

74. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1938-39 and 1939-40 - Australia, in Oversea Trade and Customs and Excise Revenue1941, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

75. Commonwealth Bureau of Census and Statistics. Table III. Imports, 1937-38 and 1938-39 - Australia, in Oversea Trade and Customs and Excise Revenue1940, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument.

76. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 822 (cut, not elsewhere included), 829 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 830 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 840 cigars, 851 snuff, in Overseas trade statistics: imports cleared for home consumption 1958 -591960, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument.

77. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 822 (cut, not elsewhere included), 829 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 830 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 840 cigars, 851 snuff, in Overseas trade statistics: imports cleared for home consumption 1957 -581959, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument.

78. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 822 (cut, not elsewhere included), 829 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 830 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 840 cigars, 851 snuff, in Overseas trade statistics: imports cleared for home consumption 1956 -571958, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument.

79. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 822 (cut, not elsewhere included), 829 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 830 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 840 cigars, 851 snuff, in Overseas trade statistics: imports cleared for home consumption 1955 -561957, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument.

80. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 822 (cut, not elsewhere included), 829 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 830 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 840 cigars, 851 snuff, in Overseas trade statistics: imports cleared for home consumption 1954 -551956, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument.

81. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 822 (cut, not elsewhere included), 829 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 830 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 840 cigars, 851 snuff, in Overseas trade statistics: imports cleared for home consumption 1953 -541955, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument.

82. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 822 (cut, not elsewhere included), 829 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 830 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 840 cigars, 851 snuff, in Overseas trade statistics: imports cleared for home consumption 1952 -531954, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument.

83. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 822 (cut, not elsewhere included), 829 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 830 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 840 cigars, 851 snuff, in Overseas trade statistics: imports cleared for home consumption 1951 -521953, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument.

84. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 8210 (tobacco, cut, other), 8290 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 8300 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 8400 cigars, 8510 snuff, in Imports cleared for home consumption bulletin 1959 -601961, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument.

85. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 8210 (tobacco, cut, other), 8290 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 8300 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 8400 cigars, 8510 snuff, in Imports cleared for home consumption bulletin 1960 -611962, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument.

86. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 8210 (tobacco, cut, other), 8290 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 8300 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 8400 cigars, 8510 snuff, in Imports cleared for home consumption bulletin 1961 -621963, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument.

87. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 8210 (tobacco, cut, other), 8290 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 8300 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 8400 cigars, 8510 snuff, in Imports cleared for home consumption bulletin 1962 -631964, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument.

88. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 8210 (tobacco, cut, other), 8290 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 8300 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 8400 cigars, 8510 snuff, in Imports cleared for home consumption bulletin 1963 -641965, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument.

89. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 8210 (tobacco, cut, other), 8290 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 8300 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 8400 cigars, 8510 snuff, in Imports cleared for home consumption bulletin 1964 -651966, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument.

90. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 8210 (tobacco, cut, other), 8290 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 8300 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 8400 cigars, 8510 snuff, in Imports cleared for home consumption bulletin 1965 -661967, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument.

91. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 8210 (tobacco, cut, other), 8290 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 8300 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 8400 cigars, 8510 snuff, in Imports cleared for home consumption bulletin 1966 -671968, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument.

92. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 8210 (tobacco, cut, other), 8290 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 8300 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 8400 cigars, 8510 snuff, in Imports cleared for home consumption bulletin 1967 -681969, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument.

93. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 8210 (tobacco, cut, other), 8290 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 8300 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 8400 cigars, 8510 snuff, in Imports cleared for home consumption bulletin 1968 -691970, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument.

94. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 8210 (tobacco, cut, other), 8290 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 8300 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 8400 cigars, 8510 snuff, in Imports cleared for home consumption bulletin 1969 -701971, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument.

95. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 8210 (tobacco, cut, other), 8290 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 8300 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 8400 cigars, 8510 snuff, in Imports cleared for home consumption bulletin 1970 -711972, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument.

96. Commonwealth Bureau of Census and Statistics. Quantity from each major importer, codes 8210 (tobacco, cut, other), 8290 Manufactured other than cut (the manufacture of UK containing not less than 15% Australian leaf), 8300 (22A cigarettes of UK origin and 22B1 cigarettes not of UK origin), 8400 cigars, 8510 snuff, in Imports cleared for home consumption bulletin 1971 -721973, CBCS: Melbourne. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument.

97. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption, 1972-73, in 5412.0 Imports Cleared for Home Consumption1974. p. p 46-7. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/0c5d42ba9c4a3c2c4b2562ea0010d509!OpenDocument.

98. Australian Bureau of Statistics. Imports cleared for home consumption, 1973-74, in 5412.0 Imports Cleared for Home Consumption1975. p. p 46-7. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/0c5d42ba9c4a3c2c4b2562ea0010d509!OpenDocument.

99. Australian Bureau of Statistics. Imports cleared for home consumption, 1974-75, in 5412.0 Imports Cleared for Home Consumption1976. p. p 40-1. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/0c5d42ba9c4a3c2c4b2562ea0010d509!OpenDocument.

100. Australian Bureau of Statistics. Imports cleared for home consumption, 1975-76, in 5412.0 Imports Cleared for Home Consumption1977. p. p 41-1. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/0c5d42ba9c4a3c2c4b2562ea0010d509!OpenDocument.

101. Australian Bureau of Statistics. Imports cleared for home consumption, 1976-77, in 5412.0 Imports Cleared for Home Consumption1978. p. p 47-8. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/0c5d42ba9c4a3c2c4b2562ea0010d509!OpenDocument.

102. Australian Bureau of Statistics. Imports cleared for home consumption, 1977-78, in 5412.0 Imports Cleared for Home Consumption1979. p. p 43-4. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/0c5d42ba9c4a3c2c4b2562ea0010d509!OpenDocument.

103. Australian Bureau of Statistics. Imports cleared for home consumption, 1978-79, in 5412.0 Imports Cleared for Home Consumption, Australia1980. p. p 108-9. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/4715fe180fbf856e4b2562ea0010d50e!OpenDocument.

104. Australian Bureau of Statistics. Imports cleared for home consumption, 1979-80, in 5412.0 Imports Cleared for Home Consumption, Australia1981. p. p 118-19. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/4715fe180fbf856e4b2562ea0010d50e!OpenDocument.

105. Australian Bureau of Statistics. Imports cleared for home consumption, 1980-81, in 5412.0 Imports Cleared for Home Consumption, Australia1981. p. p 101-2. Available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/4715fe180fbf856e4b2562ea0010d50e!OpenDocument.

106. Australian Government. Australian cigarette ingredient information. Canberra: Department of Health and Ageing, 2011. Last update: 5 September 2011; Viewed Available from: http://www.health.gov.au/internet/main/publishing.nsf/Content/health-pubhlth-strateg-drugs-tobacco-ingredients.htm.

Intro
Chapter 2