Alcohol taxation in Australia

Report no. 03/2015

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.  This report examines the structure of alcohol taxation in Australia.

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Date issued: 14 October 2015


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 below.

Inquiry into the effect of red tape on the sale, supply and taxation of alcohol
2 March 2017: Request to provide information  PDF icon (1,584 KB)
9 March 2017: PBO response  PDF icon (513 KB)  MS Word (233KB)