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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