Alcoholic drink which contains a very high level of alcohol and "does not contain any added flavoring" is commonly called a neutral spirit. Generally, any distilled alcoholic beverage of 170 US proof or higher is considered to be a neutral spirit. Most yeasts cannot reproduce when the concentration of alcohol is higher than about 18%, so that is the practical limit for the strength of fermented drinks such as wine, beer, and sake. However, some strains of yeast have been developed that can reproduce in solutions of up to 25% ABV. Shot sizes vary significantly from country to country. In the United
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