2.2 Dutiable tobacco products as an estimate of tobacco consumption

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 smokers to make roll-your-own cigarettes or
    • pipe tobacco
  • factory-made cigarettes containing tobaccoi
  • cigars, including large, standard and small cigarsii
  • smokeless tobacco, including:3
    • 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'iii
    • snuff, a fine ground tobacco, which comes in cans or pouches and can be dry or moist.iv
Smokeless tobacco has been prohibited for sale in Australia since 1991v, but small quantities are imported by individuals for personal use.4 See Chapter 12A.3 for further details.

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.vi It included the weight of cigarette paper and the filter but excluded the weight of packaging.

Table 2.2.1
Tobacco products levied for duty for sale in Australia (total excise and customs)–cigarettes, cigars and other tobacco products, 1910 to 1998–99, (millions of kg)

Year ending 30 June

Cigarettes

Cigars

Roll-your own tobacco,
pipe tobacco, snuff and
other tobacco products

Total tobacco products

1910

0.90

0.30

4.51

5.71

1920

2.21

0.32

5.28

7.81

1930

2.81

0.20

6.53

9.53

1935

2.18

0.12

6.42

8.72

1940

3.29

0.10

9.22

12.61

1945

3.43

0.05

6.92

10.40

1950

7.83

0.09

9.24

17.16

1955

11.58

0.08

9.63

21.28

1960

17.85

0.11

7.29

25.24

1965

22.02

0.17

4.70

26.89

1970

25.25

0.24

4.13

29.61

1971

25.78

0.22

4.14

30.15

1972

26.43

0.26

4.33

31.02

1973

27.56

0.29

4.03

31.88

1974

28.35

0.34

3.85

32.54

1975

29.04

0.33

3.71

33.09

1976

28.36

0.31

3.89

32.56

1977

28.49

0.30

3.79

32.58

1978

28.48

0.26

3.46

32.20

1979

27.28

0.24

3.27

30.79

1980

28.05

0.24

3.17

31.46

1981

28.36

0.23

2.93

31.53

1982

28.98

0.23

2.69

31.90

1983

27.52

0.20

2.65

30.37

1984

26.93

0.17

2.72

29.83

1985

26.86

0.17

2.29

29.32

1986

27.08

0.16

1.93

29.17

1987

26.23

0.14

1.74

28.12

1988

26.22

0.06

1.57

27.85

1989

25.90

0.11

1.42

27.43

1990

26.49

0.11

1.42

28.01

1991

24.79

0.09

1.56

26.44

1992

25.21

0.09

1.46

26.76

1993

22.57

0.07

1.37

24.01

1994

21.86

0.08

1.76

23.70

1995

21.89

0.07

1.53

23.48

1996

19.48

0.07

1.63

21.18

1997

19.79

0.07

1.66

21.52

1998

19.36

0.08

1.44

20.89

1999

18.87

0.10

1.46

20.43

Sources:

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, 1903,29 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 to1958–5976–83
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 this table

Scollo M. Chapter 2: Trends in tobacco consumption. In: Scollo M and Winstanley M, 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 (total excise and customs): cigarettes, cigars and other tobacco products, 1910 to 1998–99 (millions of kilograms). 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 the weight of cigarettes (with adjustment for moisture content and including filters and paper) to the number of sticks per pack–see Chapter 13, Section 13.3 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 weight seems to have remained fairly steady between 2001 and 2009.

Table 2.2.2
Estimated weight of tobacco products levied for duty: cigarettes, cigars and other tobacco products, and estimated total tobacco products, Australia, 2000–01 to 2010–11 (millions of kilograms)

Year ending
30 June

Cigarettes (estimated weight)*

Cigars

Roll-your own,
pipe tobacco,
and other
tobacco products

Total estimated weight of tobacco products

2000

18.44

0.10

1.21

19.75

2001

16.78

0.10

1.43

18.32

2002

16.43

0.10

1.44

17.97

2003

17.19

0.10

1.66

18.96

2004

16.95

0.10

1.59

18.65

2005

16.60

0.11

1.60

18.31

2006

16.26

0.10

1.62

17.98

2007

16.03

0.09

1.64

17.76

2008

16.37

0.07

1.72

18.17

2009

15.99

0.07

1.65

17.71

2010

15.34

0.08

1.69

17.11

2011

14.24

0.07

1.76

16.07

Sources: ABS excise data from 1996–200328 and customs data from 1995–2012107; AIHW 2007108 and 2011109 and ATO 2012110

Notes: Australian Bureau of Statistics, monthly tobacco excise receipts28 and annual customs quantities and value communications107 AIHW Statistics on drug use in Australia 2006 108 and 2007109 based on data provided by the ABS and Australian Taxation Office*

* Conservatively assuming cigarettes post-November 1999 weigh an average of 0.7 g for local cigarettes and 0.725 g for imported cigarettes (slightly adjusted–for consistency with other sections–from previous edition of Facts and Issues, which used 0.725 and 0.755).

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 2.2.3
Weight of tobacco products dutied per year per person 15 years and over (excise and customs combined):
cigarettes, cigars and other tobacco products, Australia, selected years 1910 to 1998–99 (grams)

Year ending June

Cigarettes

Cigars

Other tobacco products

1910

316

105

1591

1920

602

89

1440

1930

611

42

1420

1935

440

24

1293

1940

618

20

1732

1945

612

9

1237

1950

1302

16

1537

1955

1771

13

1473

1960

2485

15

1015

1965

2759

21

589

1970

2836

26

463

1975

2883

33

369

1980

2553

22

289

1985

2227

14

190

1990

1990

8

106

1995

1543

5

108

1999

1260

6

97

Sources: As per Table 2.2.1, plus ABS Estimated resident population, annual to 2006111

Suggested citation for those reproducing this table

Scollo M. Chapter 2: Trends in tobacco consumption. In: Scollo M and Winstanley M, eds. Tobacco in Australia, facts and issues. Melbourne, Australia: Cancer Council Victoria, 2012. Table 2.2.3, Weight of tobacco products dutied peryear per person 15 years and over (excise and customs combined): cigarettes, cigars and other tobacco products, Australia, selected years 1910 to 1998–99 (grams). See Chapter 2 Section 2.2.

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.

Table 2.2.4
Total per capita weight of tobacco products on which duty was levied (excise and customs combined) per person 15 years and over, Australia,
based on actual weights dutied selected years until 1970 then 1970–71 to 1998–99 and estimated weights 1999–2000 to 2010–11 (grams)

Year ending June

Grams per capita
of tobacco products
dutied

Year ending June Grams per capita
of tobacco products
dutied
Year ending June Grams per capita
of tobacco products
dutied

1910

2014

1978

3033 1996 1471

1920

2132

1979 2852 1997 1475

1930

2074

1980 2864 1998 1414

1935

1757

1981 2816 1999 1364

1940

2370

1982 2789 2000 1300

1945

1859

1983 2609 2001 1187

1950

2855

1984 2518 2002 1147

1955

3257

1985 2431 2003 1193

1960

3515

1986 2368 2004 1157

1965

3370

1987 2236 2005 1119

1970

3326

1988 2170 2006 1080

1971

3235

1989 2096 2007 1046

1972

3261

1990 2105 2008 1046

1973

3289

1991 1959 2009 997

1974

3287

1992 1956 2010 947

1975

3284

1993 1736 2011 875

1976

3178

1994 1693    

1977

3124

1995 1656    

Sources: as for Table 2.2.1 and 2.2.2 plus ABS Estimated resident population, annual to June 2011112

Suggested citation for those reproducing this table:

Scollo M. Chapter 2: Trends in tobacco consumption. In: Scollo M and Winstanley M, eds. Tobacco in Australia, facts and issues. Melbourne, Australia: Cancer Council Victoria, 2012. Table 2.2.4, Total per capita weight of tobacco products on which duty was levied (excise and customs combined) per person 15 years and over, Australia, based on actual weights dutied selected years until 1970 then 1970–71 to 1998–99 and estimated weights 1999–2000 to 2010–11 (grams). 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. See Section 2.2.

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.

 

Figure 2.2.1

Figure 2.2.1
Weight of tobacco products dutied per year per person 15 years and over (excise and customs combined):
roll-your-own tobacco, cigarettes, cigars and other tobacco products, Australia, selected years 1910 to 2010 (grams)

Sources: As per Table 2.2.1 and 2.2.3 plus ABS Estimated resident population, annual to 2010113

Suggested citation for those reproducing this figure

Scollo M. Chapter 2: Trends in tobacco consumption.In: Scollo M and Winstanley M, eds. Tobacco in Australia, facts and issues. Melbourne, Australia: Cancer Council Victoria, 2012. Figure 2.2.1, Weight of tobacco products dutied per year per person 15 years and over (excise and customs combined): roll-your-own tobacco, cigarettes, cigars and other tobacco products, Australia, selected years 1910 to 2010 (grams). See Section 2.2

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% between 1999 and 2001–see also Section 2.5 and Chapter 13–but fell only very slightly between 2001 and 2005. Per capita consumption in 2010–11 was about 13% lower than it was in 2008–09 before the 25% increase in excise duty in April 2010.

Table 2.2.5
Cigarettes (or cigarette equivalents) on which duties were levied (excise and customs combined) per person 15 years and over:
cigarettes, other tobacco products and total estimated cigarette equivalents, Australia, 2000–01 to 2010–11 (number of pieces)

Year ending 30 June

Number of pieces per year

Number per person per year

 

Cigarettes and cigars lighter than 0.8 grams (millions)

All other tobacco products expressed as cigarette equivalents (1 gram = 1 cigarette)

Total estimated cigarette equivalents

Cigarettes only

Cigarettes plus cigarette equivalents

1998

29 790

1522

31 312

2016

2119

1999

28 965

1557

30 522

1934

2038

2000

26 287

1321

27 608

1731

1818

2001

23 933

1542

25 475

1551

1651

2002

23 426

1545

24 971

1496

1595

2003

24 518

1771

26 288

1543

1654

2004

24 184

1700

25 884

1500

1606

2005

23 687

1711

25 398

1447

1551

2006

23 196

1719

24 915

1393

1497

2007

22 873

1726

24 599

1346

1448

2008

23 352

1794

25 146

1345

1448

2009

22 791

1729

24 520

1283

1380

2010

21 871

1774

23 645

1210

1308

2011

20 289

1823

22 112

1105

1204

Sources: Calculations by author using data received from ABS 1996 to 200328 and 2011107; AIHW 2008 108 2010109 and ATO 2007114 2011115 and 2012110

* Assuming that cigarettes prior to November 1999 were an average taxable weight of 0.65 g (estimate provided to author by Australian Customs Office, 28 February 2001)

Suggested citation for those reproducing this table

Scollo M. Chapter 2: Trends in tobacco consumption. In: Scollo M and Winstanley M, eds.. Tobacco in Australia, facts and issues. Melbourne, Australia: Cancer Council Victoria, 2012. Table 2.2.5, Cigarettes (or cigarette equivalents) on which duties were levied (excise and customs combined) per person 15 years and over: cigarettes, other tobacco products and total estimated cigarette equivalents, Australia, 2000–01 to 2010–11 (number of pieces). 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. See Section 2.2

2.2.3 Tobacco products dutied per smoker

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 that must have been consumed each year and each day by those people who could be described as current smokers in each of the latest four National Drug Strategy Household Surveys.vii

Table 2.2.6
Estimated consumption of cigarettes per smoker* aged 14 years and over based on excise and customs receipts, Australia:
years ending June 2002 and 2005, 2008 and 2011

 

2001–02

2004–05

2007–08

2010–11

Estimated total number of Australian smokers, 14 years and over*

3 645 700

3 395 100

3 345 000

3 238 900

Cigarettes (and roll-your-own cigarette equivalents) on which duty was excise or customs duty was levied (billion)

25.0

25.4

25.1

22.1

Estimated number of cigarettes consumed per smoker per year

6849.4

7480.9

7517.7

6642.3

Estimated number of cigarettes consumed per smoker per week

132

144

145

128

Sources: AIHW 2002,116 2005,117 2008118 and 2011119 ATO 2012110 and calculations by author

Notes: Estimated number of smokers* from AIHW reports on National Drug Strategy Household Survey 2001116 2004117 2007118 and 2010118; estimated numbers of cigarettes from authors calculations using ABS excise28 and customs107 data and data reported in AIHW Drug Statistics in Australia publications for 2006108‡ and 2010109 which referred to data supplied by ABS and ATO.

* Includes people who reported smoking daily, weekly and less frequently than weekly

Based on customs and excise receipts for cigarettes and smoking tobacco combined, estimated weekly consumption of cigarettes among remaining smokers appears to have increased between 2001 and 2004. Note that consumption per smoker could increase over any given period either because remaining smokers increased consumption or because those people who quit tended to smoke fewer cigarettes on average than those who continued smoking ... or due to a combination of both. In 2010–11 an estimated 3% fewer cigarettes were consumed by smokers compared to 2001, and about 12% fewer compared to 2007–08.

 

i Herbal cigarettes are subject to duty if they contain any tobacco.

ii These categories cover very small cigars know as cigarillos, as well as Indian-style bidis and cheroots.

iii 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.

iv 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.

v 1986 in South Australia

vi 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)

vii 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 smokers in the same year.

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: http://caonline.amcancersoc.org/cgi/content/full/58/1/4

4. Michael C Tate Minister of State for Justice and Consumer Affairs. Consumer protection notice no. 10. S 144 Tuesday 4th June, Australian Government Publishing Service, 1991. Available from: http://www.accc.gov.au/content/item.phtml?itemId=780174&nodeId=d10cf869175f91b5edccea8d08a7e332&fn=Permanent%20ban%20on%20tobacco%20products%20(smokeless)%20-%20Consumer%20Protection%20Notice%20No.%2010%20of%201991.pdf

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. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Excise 1907-12.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) p 629. Melbourne, CBCS, 1913. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

8. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Excise 1911 to 1918-19.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 p 604. Melbourne, CBCS, 1920. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

9. Commonwealth Bureau of Census and Statistics. Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue; Excise 1919-20 to 192-29.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 p 838. Canberra, CBCS, 1930. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument

10. Commonwealth Bureau of Census and Statistics. Oversea Trade Bulletin: Australian Statistics of Oversea Imports and Exports and Customs and Excise Revenue; Excise 1929-30 to 1938-39.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 p 723. Canberra, CBCS, 1940. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/53593c50c2f916b14b2562ea00136b19!OpenDocument

11. Commonwealth Bureau of Census and Statistics. Oversea Trade and Customs and Excise Revenue; Excise 1939-40 to 1948-49.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 p 998. Canberra, ABS, 1950. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument

12. Commonwealth Bureau of Census and Statistics. Oversea Trade, Excise 1949-50 to 1953-54; 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 p 572. Canberra, CBCS, 1955. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/603c764b887ca6544b2562ea00136b09!OpenDocument

13. Commonwealth Bureau of Census and Statistics. Oversea Trade, Excise 1954-55 to 1958-59; 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 p not copied. Canberra, CBCS, 1960. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/603c764b887ca6544b2562ea00136b09!OpenDocument

14. Commonwealth Bureau of Census and Statistics. Oversea Trade, Excise 1958-59 to 1962-63; 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 p 793. Canberra, CBCS, 1965. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/603c764b887ca6544b2562ea00136b09!OpenDocument

15. Commonwealth Bureau of Census and Statistics. Overseas Trade; Table no 35 Quantity of goods on which excise duty was paid and the gross excise paid, 1963-64 to 1967-68 p 1050. Canberra, CBCS, 1970. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/603c764b887ca6544b2562ea00136b09!OpenDocument

16. Commonwealth Bureau of Census and Statistics. Overseas Trade; Table no 32 Quantity of goods on which excise duty was paid and the gross excise paid, 1968-69 to 1972-73 p 632. Canberra, ABS, 1975. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/603c764b887ca6544b2562ea00136b09!OpenDocument

17. Australian Bureau of Statistics. 78 7535.5 Overseas Trade; Table 22 Quantities on which duty was paid and the gross excise duty paid by item, 1972-73 to 1976-77 112. Canberra, ABS, 1979. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/86297695c3fb9c514b2562ea001374a0!OpenDocument

18. Australian Bureau of Statistics. Customs and Excise Revenue, Australia, Annual Summary Tables; Table 7 Excisable tobacco products: quantity cleared and revenue collected by state 1977-78 p 32. Canberra, ABS, 1980. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument

19. Australian Bureau of Statistics. Customs and Excise Revenue, Australia, Annual Summary Tables; Table 8 Excisable tobacco products: quantity cleared and revenue collected by state 1978-79 p 33. Canberra, ABS, 1981. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument

20. Australian Bureau of Statistics. Customs and Excise Revenue, Australia, Annual Summary Tables; Table 6 Excisable tobacco products: quantity cleared and revenue collected by state 1979-80 p 21. Canberra, ABS, 1982. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument

21. Australian Bureau of Statistics. Customs and Excise Revenue, Australia, Annual Summary Tables; Table 6 Excisable tobacco products: quantity cleared and revenue collected by state 1980-81 p 21. Canberra, ABS, 1983. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument

22. Australian Bureau of Statistics. Customs and Excise Revenue, Australia, Annual Summary Tables; Table 6 Excisable tobacco products: quantity cleared and revenue collected by state 1981-82 p 23. Canberra, ABS, 1984. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument

23. Australian Bureau of Statistics. Customs and Excise Revenue, Australia, Annual Summary Tables; Table 7 Excisable tobacco products: quantity cleared and revenue collected by state 1982-83 p 24. Canberra, ABS, 1985. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument

24. Australian Bureau of Statistics. Customs and Excise Revenue, Australia, Annual Summary Tables; Table 6 Excisable tobacco products: quantity cleared and revenue collected by state 1983-84 p 24. Canberra, ABS, 1986. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument

25. Australian Bureau of Statistics. Customs and Excise Revenue, Australia, Annual Summary Tables; Table 6 Excisable tobacco products: quantity cleared and revenue collected by state 1984-85 p 23. Canberra, ABS, 1987. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument

26. Australian Bureau of Statistics. Customs and Excise Revenue, Australia, Annual Summary Tables; Table 6 Excisable tobacco products: quantity cleared and revenue collected by state 1985-86 p 23. Canberra, ABS, 1988. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument

27. Australian Bureau of Statistics. Customs and Excise Revenue, Australia, Annual Summary Tables; Table 5 Excisable tobacco products: quantity cleared and revenue collected by state 1986-87 p 22. Canberra, ABS, 1989. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/e9539f06633446884b2562ea00160351!OpenDocument

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

29. Commonwealth Bureau of Census and Statistics. Annual Statement of the Trade of the Commonwealth of Australia; Table III General imports, 1903 - Australia p 119-20. Melbourne, CBCS, 1904. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/75e723dab2d300b94b2562ea000fa2bc!OpenDocument

30. Commonwealth Bureau of Census and Statistics. Annual Statement of the Trade of the Commonwealth of Australia; Table V General imports, 1904 - Australia p 118-20. Melbourne, CBCS, 1905. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/75e723dab2d300b94b2562ea000fa2bc!OpenDocument

31. Commonwealth Bureau of Census and Statistics. Annual Statement of the Trade of the Commonwealth of Australia; Table IX. General imports, 1905 - Australia p 132-33. Melbourne, CBCS, 1906. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/d57894183e061d404b25616a0004bea7/75e723dab2d300b94b2562ea000fa2bc!OpenDocument

32. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table IX. Imports, 1906 - Australia p 125-6. Melbourne, CBCS, 1907. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

33. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table II. Imports, 1907 - Australia p 147-8. Melbourne, CBCS, 1908. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

34. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table II. Imports, 1908 - Australia Melbourne, CBCS, 1909. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

35. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table II. Imports, 1909 - Australia p 72-76. Melbourne, CBCS, 1910. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

36. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table II. Imports, 1911 - Australia p 62-5. Melbourne, CBCS, 1912. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

37. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table II. Imports, 1912 - Australia p 62. Melbourne, CBCS, 1913. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

38. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table II. Imports, 1913 - Australia p 61-3. Melbourne, CBCS, 1914. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

39. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table II. Imports, 1914-15 - Australia p 60-2. Melbourne, CBCS, 1916. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

40. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table II. Imports, 1915-16 - Australia p 60-2. Melbourne, CBCS, 1917. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

41. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table II. Imports, 1916-17 - Australia p 58-60. Melbourne, CBCS, 1918. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

42. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table II. Imports, 1917-18 - Australia p 56-7. Melbourne, CBCS, 1919. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

43. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table II. Imports, 1918-19 - Australia p 53-4. Melbourne, CBCS, 1920. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

44. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table II. Imports, 1919-20 - Australia p 54-6. Melbourne, CBCS, 1921. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

45. Commonwealth Bureau of Census and Statistics. Trade and Customs and Excise Revenue of the Commonwealth of Australia; Trade and Customs and Excise Revenue of the Commonwealth of Australia; Table II. Imports, 1920-21 - Australia p 55-7. Melbourne, CBCS, 1922. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ecd02fd626a885304b2562ea00144c46!OpenDocument

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

63. Commonwealth Bureau of Census and Statistics. Oversea Trade and Customs and Excise Revenue; Table III. Imports, 1937-38 and 1938-39 - Australia Melbourne, CBCS, 1940. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument

64. Commonwealth Bureau of Census and Statistics. Oversea Trade and Customs and Excise Revenue; Table III. Imports, 1938-39 and 1939-40 - Australia Melbourne, CBCS, 1941. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument

65. Commonwealth Bureau of Census and Statistics. Oversea Trade and Customs and Excise Revenue; Table III. Imports, 1939-40 and 1940-41 - Australia Canberra, CBCS, 1942. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument

66. Commonwealth Bureau of Census and Statistics. Oversea Trade and Customs and Excise Revenue; Table II. Imports, 1941-42 - Australia p182-5. Canberra, CBCS, 1943. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument

67. Commonwealth Bureau of Census and Statistics. Oversea Trade and Customs and Excise Revenue; Table II. Imports, 1942-43 - Australia p 152-3. Canberra, CBCS, 1944. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument

68. Commonwealth Bureau of Census and Statistics. Oversea Trade and Customs and Excise Revenue; Table II. Imports, 1943-44 - Australia p 152-3. Canberra, CBCS, 1945. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument

69. Commonwealth Bureau of Census and Statistics. Oversea Trade and Customs and Excise Revenue; Table III. Imports, 1944-45 - Australia p154-6. Canberra, CBCS, 1946. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument

70. Commonwealth Bureau of Census and Statistics. Oversea Trade and Customs and Excise Revenue; Table III. Imports, 1945-46 - Australia p 292-3. Canberra, CBCS, 1947. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument

71. Commonwealth Bureau of Census and Statistics. Oversea Trade and Customs and Excise Revenue; Table III. Imports, 1945-46 and 1946-47 - Australia Canberra, CBCS, 1948. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument

72. Commonwealth Bureau of Census and Statistics. Oversea Trade and Customs and Excise Revenue; Table III. Imports, 1946-47 and 1947-48 - Australia p 358-60. Canberra, CBCS, 1949. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument

73. Commonwealth Bureau of Census and Statistics. Overseas Trade and Customs and Excise Revenue; Table IV. Imports, 1947-48 and 1948-49 - Australia p 338-40. Canberra, CBCS, 1950. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument

74. Commonwealth Bureau of Census and Statistics. Oversea Trade; Table IV. Imports, 1948-49 and 1949-50 - Australia p343-5. Canberra, CBCS, 1951. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/ded5e7adf71b84584b2562ea00136b0e!OpenDocument

75. Commonwealth Bureau of Census and Statistics. Oversea Trade; Table IV. Imports, 1949-50 and 1950-51- Australia Melbourne, CBCS, 1952. Catalogue information available from:
http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/603c764b887ca6544b2562ea00136b09!OpenDocument

76. Commonwealth Bureau of Census and Statistics. Overseas trade statistics: imports cleared for home consumption 1951-52; 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 Melbourne, CBCS, 1953. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument

77. Commonwealth Bureau of Census and Statistics. Overseas trade statistics: imports cleared for home consumption 1952-53; 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 Melbourne, CBCS, 1954. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument

78. Commonwealth Bureau of Census and Statistics. Overseas trade statistics: imports cleared for home consumption 1953-54; 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 Melbourne, CBCS, 1955. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument

79. Commonwealth Bureau of Census and Statistics. Overseas trade statistics: imports cleared for home consumption 1954-55; 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 Melbourne, CBCS, 1956. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument

80. Commonwealth Bureau of Census and Statistics. Overseas trade statistics: imports cleared for home consumption 1955-56; 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 Melbourne, CBCS, 1957. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument

81. Commonwealth Bureau of Census and Statistics. Overseas trade statistics: imports cleared for home consumption 1956-57; 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 Melbourne, CBCS, 1958. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument

82. Commonwealth Bureau of Census and Statistics. Overseas trade statistics: imports cleared for home consumption 1957-58; 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 Melbourne, CBCS, 1959. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument

83. Commonwealth Bureau of Census and Statistics. Overseas trade statistics: imports cleared for home consumption 1958-59; 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 Melbourne, CBCS, 1960. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/2dfaf37019b13dba4b2562ea0013748a!OpenDocument

84. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption bulletin 1959-60; 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 Melbourne, CBCS, 1961. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument

85. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption bulletin 1960-61; 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 Melbourne, CBCS, 1962. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument

86. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption bulletin 1961-62; 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 Melbourne, CBCS, 1963. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument

87. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption bulletin 1962-63; 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 Melbourne, CBCS, 1964. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument

88. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption bulletin 1963-64; 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 Melbourne, CBCS, 1965. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument

89. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption bulletin 1964-65; 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 Melbourne, CBCS, 1966. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument

90. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption bulletin 1965-66; 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 Melbourne, CBCS, 1967. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument

91. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption bulletin 1966-67; 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 Melbourne, CBCS, 1968. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument

92. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption bulletin 1967-68; 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 Melbourne, CBCS, 1969. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument

93. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption bulletin 1968-69; 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 Melbourne, CBCS, 1970. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument

94. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption bulletin 1969-70; 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 Melbourne, CBCS, 1971. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument

95. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption bulletin 1970-71; 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 Melbourne, CBCS, 1972. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument

96. Commonwealth Bureau of Census and Statistics. Imports cleared for home consumption bulletin 1971-72; 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 Melbourne, CBCS, 1973. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/b2a677f8b3b9a1054b2562ea0010d50a!OpenDocument

97. Commonwealth Bureau of Census and Statistics. 5412.0 Imports Cleared for Home Consumption; Imports cleared for home consumption, 1972-73 p 46-7. 1974. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/0c5d42ba9c4a3c2c4b2562ea0010d509!OpenDocument

98. Australian Bureau of Statistics. 5412.0 Imports Cleared for Home Consumption; Imports cleared for home consumption, 1973-74 p 46-7. 1975. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/0c5d42ba9c4a3c2c4b2562ea0010d509!OpenDocument

99. Australian Bureau of Statistics. 5412.0 Imports Cleared for Home Consumption; Imports cleared for home consumption, 1974-75 p 40-1. 1976. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/0c5d42ba9c4a3c2c4b2562ea0010d509!OpenDocument

100. Australian Bureau of Statistics. 5412.0 Imports Cleared for Home Consumption; Imports cleared for home consumption, 1975-76 p 41-1. 1977. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/0c5d42ba9c4a3c2c4b2562ea0010d509!OpenDocument

101. Australian Bureau of Statistics. 5412.0 Imports Cleared for Home Consumption; Imports cleared for home consumption, 1976-77 p 47-8. 1978. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/0c5d42ba9c4a3c2c4b2562ea0010d509!OpenDocument

102. Australian Bureau of Statistics. 5412.0 Imports Cleared for Home Consumption; Imports cleared for home consumption, 1977-78 p 43-4. 1979. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/0c5d42ba9c4a3c2c4b2562ea0010d509!OpenDocument

103. Australian Bureau of Statistics. 5412.0 Imports Cleared for Home Consumption, Australia; Imports cleared for home consumption, 1978-79 p 108-9. 1980. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/4715fe180fbf856e4b2562ea0010d50e!OpenDocument

104. Australian Bureau of Statistics. 5412.0 Imports Cleared for Home Consumption, Australia; Imports cleared for home consumption, 1979-80 p 118-19. 1981. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/4715fe180fbf856e4b2562ea0010d50e!OpenDocument

105. Australian Bureau of Statistics. 5412.0 Imports Cleared for Home Consumption, Australia; Imports cleared for home consumption, 1980-81 p 101-2. 1981. Catalogue information available from: http://www.abs.gov.au/Websitedbs/A3220106.nsf/ab9f34e4b5765ad84b25616a000499a5/4715fe180fbf856e4b2562ea0010d50e!OpenDocument

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107. 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.

108. 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

109. 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

110. 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

111. Australian Bureau of Statistics. 3201.0 Population by age and sex, Australia, states and territories. Table 9 Estimated resident population by single year of age, Australia. Canberra: ABS, 2006. [viewed 12 September 2006] ; Available from: http://www.abs.gov.au/AUSSTATS/abs@.nsf/DetailsPage/3201.0Jun%202006?OpenDocument

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114. 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=

115. 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

116. 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: http://www.aihw.gov.au/publications/index.cfm/title/8227

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118. 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: http://www.aihw.gov.au/publications/index.cfm/title/10674

119. 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: http://www.aihw.gov.au/publication-detail/?id=32212254712&libID=32212254712&tab=2

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