Under Australian law it's illegal to charge as much tax as what they're doing so it's instead called an Excise. Since 2001 the excise on tobacco has risen by 12% every year and will continue to rise by 12% every year until only the mega rich can afford it.
In Australia now a packet of 20 cigarettes costs $40.
"The black market for cigarettes in Australia offers illicit products at significantly lower prices than legal ones, often selling for about half the price of legal cigarettes, which can cost over AUD 50 per pack due to high taxes. This illegal trade has surged as smokers seek more affordable options amidst rising legal prices."