The Federal Government has begun the process of reform to Australia's tax system. Alcohol is currently taxed via 14 different rates. This petition recommends a single volumetric tax so that all alcohol is taxed as alcohol - no single drink is taxed differently as is the case now. At present, as much as 72% of the price of a bottle of spirits is tax , while beer is taxed around 33%, wine as low as 28 %, and cider amounts to as low as 22 % of the retail price . Furthermore , beer and spirits tax rates rise twice a year while wine remains unchanged 1. Using the table below discuss the trends in the industry , and the implications these trends have for WBBC and its strategy. a) Market size and growth b) The target market c) Product trends d) Regulation and taxes 2. a. WBBC sales totalled approximately AU$ 150 million last year. Estimate their share in the Australian market b. Discuss the threat of substitute products and the implications for the craft beer industry. c. Discuss the state of competition in the Australian craft beer market. 3. Using the information provided , conduct a SWOT analysis in the table below. Strengths: Weaknesses