Drink Drink A drink (or beverage) is a liquid intended for human consumption. In addition to their basic function of satisfying thirst, drinks play important roles in human culture. Common types of drinks include plain drinking water, milk, coffee, tea, hot chocolate and soft drinks. In addition, alcoholic drinks such as wine, beer, and liquor, which contain the drug ethanol, have been part of human culture for more than 8,000 years. Non-alcoholic drinks often signify drinks that would normally contain alcohol, such as beer and wine, but are made with less than .5 percent alcohol by volume. The category includes drinks
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