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10 Step 1: Estimate illicit tobacco arriving through importation Step 2: Estimate the size of domestic chop-chop cultivation Step 3: Analyse the licensed warehouse system Step 4: Compare total illicit amounts to legal clearances Step 5: Deduct seizures to determine net gap The findings of the ATOs latest independent assessment of the extent of use of illicit tobacco in Australia is presented in Table 13A.5.3