Alcoholic drink possibly fatal alcohol poisoning. As with all alcoholic drinks, drinking while driving, operating an aircraft or heavy machinery increases the risk of an accident; many countries have penalties against drunk driving. The main active ingredient of wine, beer and distilled spirits is alcohol. Drinking small quantities of alcohol (less than one drink in women and two in men per day) is associated with a decreased risk of heart disease, stroke, diabetes mellitus, and early death. Drinking more than this amount, however, increases the risk of heart disease, high blood pressure, atrial fibrillation, and stroke. The risk is greater in younger
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