Tobacco and Other Smoking Products Act 1927
45Meaning of tobacco wholesaling
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45 Meaning of tobacco wholesaling (1) 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. (2) For the definition of tobacco wholesaling, each of the following facts or circumstances is immaterial: (a) that the smoking products are sold alone or in conjunction with any other merchandise; (b) that the business is carried on as part of, or in conjunction with, any other business; (c) that any relevant contract is made outside the Territory or governed by a law other than a law of the Territory; (d) that the wholesaler is located or registered, or carries on business (wholly or in part), outside the Territory; (e) that the wholesaler, or another person, has transported the smoking products from outside the Territory.