Alcoholic drink jugs suggest that intentionally fermented drinks existed at least as early as the Neolithic period (cir. 10,000 BC). Many animals also consume alcohol when given the opportunity and are affected in much the same way as humans, although humans are the only species known to produce alcoholic drinks intentionally. Beer is a beverage fermented from grain mash. It is typically made from barley or a blend of several grains and flavored with hops. Most beer is naturally carbonated as part of the fermentation process. If the fermented mash is distilled, then the drink becomes a spirit. In the Andean region,
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