Drink produced by the saccharification of starch and fermentation of the resulting sugar. The starch and saccharification enzymes are often derived from malted cereal grains, most commonly malted barley and malted wheat. Most beer is also flavoured with hops, which add bitterness and act as a natural preservative, though other flavourings such as herbs or fruit may occasionally be included. The preparation of beer is called brewing. Beer is the world's most widely consumed alcoholic drink, and is the third-most popular drink overall, after water and tea. It is said to have been discovered by goddess Ninkasi around 5300 BCE, when
Wine equalisation tax wine-making process. 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