it basically means they have a pretty strong lobby group working in their favour.So wine is not taxed on the alcohol content? Just the "wholesale value"? What does that mean?
I've had my home brew served in pubs (ACT and QLD) as either a charity function or for home brew competitions. In both cases punters paid entry to an event and these particular beers were served without charge. I didn't receive any of the proceeds.
The ATO take a rather different view..the reality is you'll not get in trouble for it. but it isn't technically legal