Barley more diverse sources of alcohol, such as the more common corn, rye and wheat in the USA. In the US, a grain type may be identified on a whisky label if that type of grain constitutes 51% or more of the ingredients and certain other conditions are satisfied. About 25% of the United States' production of barley is used for malting, for which barley is the best-suited grain. Barley wine is a style of strong beer from the English brewing tradition. Another alcoholic drink known by the same name, enjoyed in the 18th century, was prepared by boiling barley in
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