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Apply for an exemption to the 20% limit on in-kind expenditure

Under the ClubGRANTS Guidelines, clubs may provide in-kind expenditure for both Category 1 (paragraph 2.1.5) and Category 2 (paragraph 2.2.3) projects and services. While the in-kind amounts are limited to no more than 20% of the maximum rebate amount for Category 1 and 2 combined, clubs may apply for exemptions to this limit.

Application process

The ClubGRANTS scheme is administered by L&GNSW on behalf of the Independent Liquor and Gaming Authority (ILGA).

Applications for an exemption to the limit on in-kind expenditure are to be made by emailing the Executive Director, Liquor & Gaming NSW at: assurance.integrity@liquorandgaming.nsw.gov.au

In your application, you should provide clear and strong evidence that the in-kind expenditure contributes to the provisions of front-line services in a club’s local community, and/or is of benefit to the disadvantaged in that community.

What include in your application

Your application must include, but is not limited to, the following information:

  1. Recipients - Category 1 and 2 exemption applicants must provide this information

    Details of the recipients of the funding including:

    • name of the organisation
    • name of contact person at the organisation
    • how long the organisation has been in operation
    • details of the services provided to the local community by the organisation
    • the amount of funding being provided.
  2. ClubGRANTS Information - Category 1 and 2 exemption applicants must provide this information
    1. The club’s anticipated maximum rebatable Category 1 & 2 ClubGRANTS funds for the relevant gaming machine tax year
    2. The percentage of anticipated maximum rebatable Category 1 & 2 ClubGRANTS funds for the relevant gaming machine tax year that the in-kind funding represents
    3. The club’s anticipated actual funding (Category 1 & 2 rebatable amounts plus any excess) that will be distributed through the ClubGRANTS process for the relevant gaming machine tax year
    4. The percentage of anticipated actual funding (Category 1 & 2 rebatable amounts plus any excess) that will be distributed through the ClubGRANTS process for the relevant gaming machine tax year that the in-kind funding represents
  1. Local Community Priorities - Category 1 exemptions only must provide this information
    1. In the case of LGAs where a ClubGRANTS Local Committee is in operation:
      How does the in-kind funding align with identified local community priorities, or is it supported by the ClubGRANTS Local Committee?
    2. In the case of LGAs where a ClubGRANTS Local Committee is not in operation:
      How does the in-kind funding align with identified local community priorities, or is it supported by local government and/or Department of Family and Community Services and/or Council of Social Services of NSW representatives?

Further information

We may request additional information to assess your application.

What happens if your application for exemption is refused?

  • The club is not prevented from providing in-kind expenditure over the 20% limit
  • The expenditure cannot be taken into consideration as part of a club’s claim for the ClubGRANTS gaming machine tax rebate
  • The expenditure may be reported to members.

Contact us

Call: 1300 024 720 | Monday to Friday 9am - 4pm

Email: contact.us@liquorandgaming.nsw.gov.au