14 October 2015
The arrangements for taxing alcohol in Australia are complex and have evolved over many years. Alcohol is taxed on either a volume or a value basis, with a range of effective tax rates applying depending on the type of beverage and packaging, alcohol strength, place of manufacture and the method or scale of production.
Update:
Table 3-1, 3-2 and Figure 3-2 were updated on 9 March 2017 by the PBO on request from the Chair of the Senate Select Committee on Red Tape. A copy of this request and response can be found above.
Inquiry into the effect of red tape on the sale, supply and taxation of alcohol
2 March 2017: Request to provide information [PDF 514 KB].
9 March 2017: PBO response [PDF 1.55 MB].