Sorry am so joining this debate so late.
Am very surprised that no one seems to have mentioned or used the unit price (price per 100 sheets) of toilet paper when comparing prices and values.
The unit price expressed in this way, as is required by the mandatory Code administered by the ACCC is extremely helpful for comparing the value of packs with different numbers of rolls and different number of sheets per roll.
Indeed, people often tell me that they find unit pricing per 100 sheets particularly helpful for toilet paper even though you still have to take account of quality factors such a ply and sometimes that the sheet dimensions are different.
To take these factors into account you'd need to unit price by weight or are but I am not convinced that this would be an improvement for most people.
Finally if you spot any toilet rolls being unit priced per roll or per sheet please let the ACCC know by ringing 1300 302 502. By doing so you will help convince the ACCC and the Govt that there are many substantial, but easily fixable, problems with the current unit pricing system, especially with retailer provision.