CTA says: Gee, read the KPMG disclaimer!
“This report on illicit tobacco consumption in Australia (“Report”) has been prepared by KPMG LLP in accordance with specific terms of reference (“terms of reference”) agreed between British American
Tobacco Australia Limited, Philip Morris Limited and Imperial Tobacco Australia Limited (together “the Addressees”), and KPMG LLP.
KPMG LLP has agreed that the Report may be disclosed to any party on the basis set out herein. KPMG LLP wishes all parties to be aware that KPMG LLP’s work for the Addressees was performed to meet
specific terms of reference agreed between the Addressees and KPMG LLP and that there were particular features determined for the purposes of the engagement.
The Report should not therefore be regarded as suitable to be used or relied on by any other person or for any other purpose. The Report is issued to other parties on the basis that it is for their information
only. Should any party choose to rely on the Report they do so at their own risk. KPMG LLP will accordingly accept no responsibility or liability in respect of the Report to any party other than the
Addressees.”
And the terms of reference were :
1.2 The purpose of this report
British American Tobacco Australia, Imperial Tobacco Australia Limited and Philip Morris Limited have commissioned KPMG LLP to conduct an independent report to estimate the size of the consumption of illicit
tobacco in Australia. The purpose of this report is: 1.To provide an overview of the nature and dynamics of the legal and illicit tobacco markets in Australia of the legal and illicit tobacco markets in Australia,
and2.To provide an independent estimate of the size of the illicit tobacco market in Australia. This report covers the twelve months (July 2013 to June 2014) up to the end of the first half of 2014 (H1 2014).
This H1 2014 report measuring the consumption of illicit tobacco in Australia is the first of two reports that will be tobacco in Australia is the first of two reports that will bepublished for 2014. KPMG has been appointed to produce
bi-annual reports on the illicit trade for the industry in Australia.
Meanwhile it seems KPMG swings with the wind, or rather finds results according to the client paymaster:
KPMG report funded by tobacco money spelling doom and gloom for the catering industry clinically decimated by University of HK report
http://www.legco.gov.hk/yr02-03/english/panels/hs/papers/hs1025cb2-1-2e.pdf
Whereas KPMG reports for the City of Ottawa show the complete opposite to what KPMG submitted with a different paymaster
www.ocat.org/economics/index.html
www.ocat.org/pdf/Final_KPMG_report_Nov_2002.pdf
and University of Bath TobaccoTactics says:
http://www.tobaccotactics.org/index.php/KPMG
http://www.tobaccotactics.org/index.php/Plain_Packaging:_Have_Illicit_Levels_Risen_in_Australia%3F
http://www.cancervic.org.au/plainfacts/browse.asp?ContainerID=plainfacts-news