I am a licensed supplier of concessional spirits. What kind of evidence do I need to obtain from government institutions that are accessing spirits under a class determination?
Government institutions are defined as all Commonwealth, State and Territory government departments and agencies, statutory authorities and local government councils. An order from a government department for concessional spirit should be placed on the department’s letterhead. I know that I can supply concessional spirits without a permit to classes of persons specified in the Legislative Determinations issued by the Tax Office. How often do I need to verify that a certificate (for example, a Therapeutic Goods Act exemption certificate) or other registration is current? It is recommended that the currency of the certificate or other registration be verified annually and that you record that you have verified this information.
