Malt drink Malt drink A malt drink is a fermented drink in which the primary ingredient is the grain, or seed, of the barley plant, which has been allowed to sprout slightly in a traditional way called "malting" before it is processed. By far the most predominant malt drink is beer (naturally fermented barley sugars flavoured with hops), of which there are two main styles: ale and lager. A low alcohol level drink brewed in this fashion is technically identical to "non-alcoholic beer." Such a drink may be prepared by using a slightly altered brewing process that yields negligible alcohol (technically less
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