Levy on alcohol

The Health Promotion Agency (HPA) has taken over the functions previously carried out by the Alcohol Advisory Council (ALAC). From 1 July 2013 the ALAC levy became known as the HPA levy.

The annual adjustment to the levy on alcohol products took place on 1 July 2016. Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2016 are subject to the new rates.

The payment of the HPA levy, and the GST on the levy, should continue to be recorded on entries as the ALAC levy, until further notice.

A summary of the current alcohol products and rates are:

Beverage​ Rate from 1 July 2016
Beer
containing more than 1.15% vol but not more than 2.5% vol
0.5707 cents per litre
containing more than 2.5% vol​ 1.6945 cents per litre
Wine of fresh grapes
containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits 
 6.8014 cents per litre 
 
other​ 3.8043 cents per litre
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits
6.8014 cents per litre 
other​ 3.8043 cents per litre​
Other fermented beverages (such as cider, perry, mead)
​ ​ ​ ​
containing more than 1.15% vol but not more than 2.5% vol 0.5707 cents per litre
containing more than 2.5% vol but not more than 6% vol 1.6945 cents per litre​
containing more than 6% vol but not more than 9% vol  3.0435 cents per litre
containing more than 9% vol but not more than 14% vol ​ ​3.8043 cents per litre
containing more than 14% vol but not more than 23% vol ​ ​ 6.8014 cents per litre​
containing more than 23% vol
14.5799 cents per litre
Spirits and spirituous beverages
​ ​ ​ ​ ​ ​
the strength of which can be ascertained by OIML hydrometer (brandy, whisky, rum and tafia, gin and geneva, vodka) other  14.5799 cents per litre
containing more than 1.15% vol but not more than 2.5% vol 0.5707 cents per litre ​
containing more than 2.5% vol but not more than 6% vol​ 1.6945 cents per litre
containing more than 6% vol but not more than 9% vol​ 3.0435 cents per litre
containing more than 9% vol but not more than 14% vol​ 3.8043 cents per litre
containing more than 14% vol but not more than 23% vol​ 6.8014 cents per litre
containing more than 23% vol
14.5799 cents per litre
Bitters
containing not more than 23% vol 6.8014 cents per litre
containing more than 23% vol
14.5799 cents per litre
Liqueurs and cordials
​ ​ ​ ​
containing more than 1.15% vol but not more than 2.5% vol 0.5707 cents per litre
containing more than 2.5% vol but not more than 6% vol​ 1.6945 cents per litre
containing more than 6% vol but not more than 9% vol​ 3.0435 cents per litre​
containing more than 9% vol but not more than 14% vol ​ 3.8043 cents per litre​
containing more than 14% vol but not more than 23% vol​ 6.8014 cents per litre
containing more than 23% vol
14.5799 cents per litre

Rate: Various