The excise tax for different alcohol products (GST excluded) effective January 2020 is found below:
|
Types |
Alcohol by volume (ABV) |
Excise Rate |
|
All low-alcohol beverages |
< 1.15% ABV |
No excise levied |
|
≥ 1.15% ABV - 2.5% ABV |
44.751 cents per litre of beverage |
|
|
Beer |
≥ 1.15% ABV - 2.5% ABV |
44.751 cents per litre of beverage |
|
|
> 2.5% ABV |
$29.839 per litre of alcohol |
|
Wine of fresh grapes and vermouth
|
>14% ABV |
$54.347 per litre of alcohol |
|
Other (e.g. table wine) |
$2.9839 per litre of beverage |
|
|
Other fermented beverages (e.g. cider, perry, mead) Spirit RTDs Liqueurs and cordials |
>1.15% ABV - 2.5% ABV | 44.751 cents per litre of beverage |
|
> 2.5% ABV - 6% ABV |
$29.839 per litre of alcohol |
|
|
> 6% ABV - 9% ABV |
$2.3871 per litre of beverage |
|
|
> 9% ABV - 14% ABV |
$2.9839 per litre of beverage |
|
|
> 14% ABV - 23% ABV |
$54.347 per litre of alcohol |
|
| > 23% ABV | $54.347 per litre of alcohol |
Notes to the source of reference:
Excise and Excise-equivalent Duties Table (effective from 1 January 2020)