Tobacco and Other Smoking Products Act 1927

In this part:

tobacco wholesaling means the business of selling smoking products for the purpose of resale or wholesale, and includes any supply of smoking products by way of wholesale to a person or premises within the Territory.

For the definition of tobacco wholesaling, each of the following facts or circumstances is immaterial:

that the smoking products are sold alone or in conjunction with any other merchandise;

that the business is carried on as part of, or in conjunction with, any other business;

that any relevant contract is made outside the Territory or governed by a law other than a law of the Territory;

that the wholesaler is located or registered, or carries on business (wholly or in part), outside the Territory;

that the wholesaler, or another person, has transported the smoking products from outside the Territory.