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 2018. Alcohol products removed from a licensed manufacturing area or imported after midnight on 30 June 2018 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 2018
Beer
containing more than 1.15% vol but not more than 2.5% vol
0.5308 cents per litre of alcohol
containing more than 2.5% vol​ 1.6111 cents per litre of alcohol
Wine of fresh grapes
containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits 
 6.4722 cents per litre of alcohol
 
other​ 3.5385 cents per litre of alcohol
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
6.4722 cents per litre of alcohol
other​ 3.5385 cents per litre​ of alcohol
Other fermented beverages (such as cider, perry, mead)
​ ​ ​ ​
containing more than 1.15% vol but not more than 2.5% vol 0.5308 cents per litre of alcohol
containing more than 2.5% vol but not more than 6% vol 1.6111 cents per litre​ of alcohol
containing more than 6% vol but not more than 9% vol  2.8308 cents per litre of alcohol
containing more than 9% vol but not more than 14% vol ​ ​3.5385 cents per litre of alcohol
containing more than 14% vol but not more than 23% vol ​ ​ 6.4722 cents per litre​ of alcohol
containing more than 23% vol
13.6100 cents per litre of alcohol
Spirits and spirituous beverages
​ ​ ​ ​ ​ ​
the strength of which can be ascertained by OIML hydrometer (brandy, whisky, rum and tafia, gin and geneva, vodka) other  13.6100 cents per litre of alcohol
containing more than 1.15% vol but not more than 2.5% vol 0.5308 cents per litre ​of alcohol
containing more than 2.5% vol but not more than 6% vol​ 1.6111 cents per litre of alcohol
containing more than 6% vol but not more than 9% vol​ 2.8308 cents per litre of alcohol
containing more than 9% vol but not more than 14% vol​ 3.5385 cents per litre of alcohol
containing more than 14% vol but not more than 23% vol​ 6.4722 cents per litre of alcohol
containing more than 23% vol
13.6100 cents per litre of alcohol
Bitters
containing not more than 23% vol 6.4722 cents per litre of alcohol
containing more than 23% vol
13.6100 cents per litre of alcohol
Liqueurs and cordials
​ ​ ​ ​
containing more than 1.15% vol but not more than 2.5% vol 0.5308 cents per litre of alcohol
containing more than 2.5% vol but not more than 6% vol​ 1.6111 cents per litre of alcohol
containing more than 6% vol but not more than 9% vol​ 2.8308 cents per litre​ of alcohol
containing more than 9% vol but not more than 14% vol ​ 3.5385 cents per litre​ of alcohol
containing more than 14% vol but not more than 23% vol​ 6.4722 cents per litre of alcohol
containing more than 23% vol
13.6100 cents per litre of alcohol

Rate: Various