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The Australian Taxation Office believes the illegal trade now accounts for one in five tobacco sales, which has led to reduced tax revenues despite the governments excise on legal cigarettes reaching almost $30 for a pack of 20 sticks in September

Additionally, the burgeoning e-cigarette industry relies on nicotine for the production of e-liquids

The study also estimated that the dose received by HTP-smokers in terms of non-volatile amount of particle surface area is 12 mm 2 per puff (1020 mm 2 per heat-stick) 22

Address the challenge of adjusting alcohol content to legal requirements.

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