AUSTRALIA CALCULATES NET GAIN. “Even after these adjustments, in 2004–05 tobacco tax revenue exceeded tobacco-attributable expenses borne by the public sector by more than $3.5 billion. Of this surplus, $2.7 billion accrued to the Commonwealth and about $800 million to state and territory governments.” At best, a dubious proposition, at odds with all other country reports.
http://www.tobaccoinaustralia.org.au/17-2-the-costs-of-smoking