Current excise tax rates on alcohol
The excise tax for different alcohol products (GST excluded) from 1 July 2018 is found below:
|
Types |
Description |
Excise Rate |
|
All low-alcohol beverages |
1.15% or less ABV |
No excise levied |
|
>1.15% but not more than 2.5% ABV |
44.140 cents per litre of alcohol |
|
|
Beer |
>2.5% ABV |
$29.432 per litre of alcohol |
|
Wine of fresh grapes and vermouth |
>14% ABV, fortified by the additional spirit or any substance containing spirits |
$53.605 per litre of alcohol
|
|
Other (e.g. table wine) |
$2.9432 per litre of beverages |
|
|
Other fermented beverages (e.g. cider, perry, mead) Spirit (including RTD-spaced RTDs) Liqueurs and cordials |
>2.5% but not more than 6% ABV |
$29.432 per litre of alcohol |
|
>6% but not more than 9% ABV |
$2.3545 per litre of beverages |
|
|
>9% but not more than 14% ABV |
$2.9432 per litre of beverages |
|
|
>14% ABV |
$53.605 per litre of alcohol |
Notes to source of reference:
Excise tax rate- Excise and Excise-equivalent Duties Table (effective from 1 July 2018)