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Risks expanding beyond retirement plans The recent wave of tobacco surcharge litigation reflects a broader shift in fiduciary risk

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Internal tobacco company documents further expose the truth about nicotines addictive nature: We are in the business of selling nicotine, an addictive drug The cigarette should be conceived not as a product but as the package

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While it is beyond the scope of this paper to provide a detailed estimate of the financial costs of enhanced policing of the nicotine black market, previous research shows that local drug enforcement is hugely resource intensive and represents the single most costly component of Australias national drug enforcement budget, costing approximately $1.8 billion in 2021-22 [84]