Source: The value of Australian wine sold domestically is from Osmond and Anderson (1998 pp 74-75), except revised figures for 1996/97 and 1997/98 which are from the 1998 ABS publication Australian Wine and Grape Industry (cat. 1329.0). Wholesale sales tax rates including State license fees were obtained from WFA (1998b, p.21). The value of wine tax revenue is calculated simply as the product of the State franchise inclusive WST rate and the value of Australian wine sold domestically. Total government revenue data (Commonwealth and State) is from the ABS publication Taxation Revenue, Australia (cat. 5506.0). Australian Wine and Grape Industry (cat. 1329.0). Wholesale sales tax rates including State license fees were obtained from WFA (1998b, p.21). The value of wine tax revenue is calculated simply as the product of the State franchise inclusive WST rate and the value of Australian wine sold domestically. Total government revenue data (Commonwealth and State) is from the ABS publication Taxation Revenue, Australia (cat. 5506.0).