Liquor and Gaming NSW > Clubs > Running a club


Financial requirements

Reporting financial statements

At the end of each financial quarter a registered club must provide to its governing body:

  • the club profit and loss accounts and its trading accounts, and
  • a balance sheet.

Members access

These statements must also be made available to members. A notice must be displayed on the club premises and website (if any) advising members how they can access these statements.

Clubs can use the template offered by Liquor & Gaming NSW, 'Important information for club members' sign 2C (PDF, 2.1MB) or use an alternative notice.  

Members access to club information can be provided in a template offered by Liquor & Gaming NSW, within the Club accountability disclosure register (XLSX, 443kb), or in an alternative form.

Other reporting and tax

  • Cash flow analysis
    Clubs that operate gaming machines are required to produce a cash flow analysis report to their board or committee each month.
  • Tax
    Registered clubs pay tax on gaming machine profits in excess of $1 million. The ClubGRANTS scheme provides registered clubs with tax rebates of up to 1.85% on these profits when the club spends an equivalent amount on community development and support.