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Sign up: AU Breaking News email With the Australian Taxation Office estimating illegal sales account for about a quarter of all cigarette sales, annual excise revenue has more than halved over the past five years to $7.8bn

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The effect of such manipulation is that despite a 1606% (for the shortest non-filter cigarettes) and 198% (for the shortest filter cigarettes) rise in taxes over 19 years, the number of cigarette smokers has risen

These new guidelines were not published until 2019 after this study was designed and completed

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