Alcoholic drink from about 8% ABV to more than 20%. The defining characteristic of mead is that the majority of the drink's fermentable sugar is derived from honey. Pulque is the Mesoamerican fermented drink made from the "honey water" of maguey cacti. The drink distilled from pulque is tequila or mescal. Wine is a fermented beverage produced from grapes and sometimes other fruits. Wine involves a longer fermentation process than beer and a long aging process (months or years), resulting in an alcohol content of 9%–16% ABV. "Fruit wines" are made from fruits other than grapes, such as plums, cherries, or apples.
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