Mixed drink supplies drinks, distilled beverages (e.g., vodka, gin, and whiskey and fermented beverages (e.g., beer, wine, and sake) form the base of the drink. Alcoholic or not, mixed drinks incorporate some type of drink mixer, which adds sweet or sour tones (e.g., simple syrup, sour mix, and grenadine), carbonation (e.g., soda or seltzer water), or a combination of both (e.g., sodapop and tonic water). Fruit juices, dairy products, coffee, tea, and several other beverages are used, too. While certainly not required, a cocktail garnish adds a festive touch to any mixed drink. Generally, the more fruit flavors in a drink, the more
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