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Tragically, an estimated 66 Australians a day, or more than 24,000 people a year, will die from smoking

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[11] Michael LaFaive, Prohibition by price: Cigarette taxes and unintended consequences. In For Your Own Good: Taxes, Paternalism, and Fiscal Discrimination in the Twenty-First Century , edited by Adam Hoffer and Todd Nesbit (2018)

Products that do not contain nicotine or other substances made or derived from tobacco, like the coils of an e-cigarette or certain e-liquids, may still fall under the deeming rule as a component, part, or accessory of a tobacco product. However, the FDA has stated that a pipe or an ENDS atomizer sold without liquid nicotine are not considered covered tobacco products