As part of an excise licence application, the ATO requires a fit and proper person declaration from everyone who manages or controls the premises.
Who needs to complete it
Directors, owners and anyone with genuine management or control of the distillery.
What it considers
Broadly, the ATO looks at matters such as:
- Relevant offences or compliance history
- Financial and tax record
- Connections to others with poor compliance histories
How to prepare
- Identify everyone who'll need to declare early
- Get tax affairs in order before applying
- Be upfront and accurate — disclosure issues cause delays
Where it fits
This is one part of the broader excise manufacturer licence application, alongside premises and security details. See how to start a distillery and how long the licence takes.
This article is general information, not tax or legal advice. Confirm your obligations with the ATO or a qualified adviser.
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