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Indeed, the large increases in tobacco taxation over the previous decade has been accompanied by substantial growth in the supply and use of illicit tobacco products, with the Australian Tax Office estimating that, as a proportion of the total of the tobacco market, the illicit market increased from 4.9% in 2014-15 to 14.3% in 2022-23 [43]

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And apparently, studies have revealed this fear to have come to fruition

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Rebate checks are sent directly to retailers quarterly from the tobacco manufacturers