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Radiochim Acta 112(1):4552

'Long overdue' From 6 June, any company caught selling tobacco products for smoking, dipping, chewing and vaping (inhaling vapour through a personal inhaler, similar to an electronic cigarette) to under-21s will be fined up to $5,000 (3,450)

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Protecting Revenue from Tobacco: With the withdrawal of the GST compensation cess , the effective tax incidence on tobacco products would fall substantially , reducing both tax revenues and the deterrence effect on consumption