Plain tobacco packaging duty on cigarettes fell by 3.4% in Australia in 2013 compared to 2012 when plain packaging was introduced. Some commentators referred to data provided by the tobacco industry and claimed that the tobacco sales volume had increased by 59 million sticks (individual cigarettes or their roll-your-own equivalents) during the same period. According to Philip Morris International, 2013 saw a 0.3% increase in tobacco sales compared to 2012. Other commentators however contradicted these claims based on data published by the Australian Bureau of Statistics in March 2014. A study conducted by KPMG for three major cigarette manufacturers had found that illegal
Homeguard Products (New Zealand) Ltd v Kiwi Packaging Ltd Homeguard Products (New Zealand) Ltd v Kiwi Packaging Ltd Homeguard Products (New Zealand) Ltd v Kiwi Packaging Ltd [1981] 2 NZLR 322 is often cited regarding the banking of cheques tendered as full settlement of disputed accounts. Kiwi Packaging supplied Homeguard with packaging materials. For unexplained reasons, a dispute arose between the parties just what the final balance owing was. This was not helped by Kiwi packaging giving different amounts as the final balance, ranging from $901.84 to $1,187.60. Homeguard thought the balance was even less than these amounts, with their calculation being for $765.97, and as a consequence, sent