The Barley Mow mow"); if one's glass is not empty by the final verse, one must finish the drink after singing the line. A barley mow is a stack (mow) of barley, especially barley that was cultivated and then harvested. Barley is a grain that is commonly malted for brewing beer. The verses of "The Barley Mow" wish good luck to various sizes of vessels of alcoholic beverages, and lastly to the barley mow, a venerable reserve of one of beer's key ingredients. Later verses supplement this list with roles and occupations associated with beer, from brewing, to distribution, to serving in public
Wine equalisation tax Wine equalisation tax Wine equalisation tax is a tax imposed on wine made, imported, exported or sold by wholesale in Australia. It is applied at 29% of the wholesale value of wine. In Australia, wine is taxed differently to other alcoholic beverages. While other beverages are taxed based on their alcohol content, wine is taxed at a flat 29% rate, which, on a per standard drink basis, generally makes tax on wine less than other alcoholic beverages. A number of rebates are available to wine producers based in Australia and New Zealand, with eligible produces originally able to claim up