Lyrebird_Cycles
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Production volume should have been product volume.Lyrebird_Cycles said:The excise is calculated on alcohol content and production volume: stating the costs as per standard drink just makes it easier for the average punter to grasp.
The story goes that the excise difference for large containers exists because when asked in a pub whether GST would increase the cost of draught beer Little Johnny said "no" so the Treasury mandarins had to make it so.
Anyway, they're all going up on Monday: https://www.ato.gov.au/Business/Excise-and-excise-equivalent-goods/Alcohol-excise/Excise-rates-for-alcohol/