Use space to open navigation items

ClubGRANTS FAQs

We are working with Maxgaming on the development of an online portal for the 2018-19 returns. The portal will enhance and streamline the lodgement and assessment of the returns.

Support

If you require further information, or assistance, please contact the Revenue Assurance & Integrity Unit:

T: 9995 0500 | E: assurance.integrity@liquorandgaming.nsw.gov.au

Can a club claim a gaming machine tax rebate for funds provided under Category 3 to the ClubGRANTS Funds?

No. Club contributions to the Category 3 fund are automatically allocated by the Government from the gaming machine tax that a club pays each year.

Category 3 is now known as Infrastructure Grants and is managed by the Office of Responsible Gambling.

Can a club claim a gaming machine tax rebate for wages paid to carry out maintenance?

Yes. For example, if an employee is carrying out work on a facility which is associated with a club's core activity, like work on a club's bowling green or golf course, a club can claim a tax rebate under Category 2 for the wages paid to carry out the maintenance.

Read: paragraph 2.2 of the ClubGRANTS guidelines (PDF 423.9 KB)

Can a club, that is not a sports club or a leagues club, allocate expenditure for professional sporting purposes including National Rugby League?

Yes. All clubs can allocate Category 2 expenditure for professional sport purposes including the National Rugby League. However, monetary payments to professional or semi-professional sports people, their coaches, and managers are not claimable.

Can Category 2 expenditure be provided for community sport?

Yes. Clubs can provide funding for community sport.

Read: paragraph 2.2 of the ClubGRANTS guidelines (PDF 423.9 KB)

Can a club claim a gaming machine tax rebate for funds provided for problem gambling counselling services?

No. The Gaming Machines Act 2001 requires a club to enter into arrangements for problem gambling counselling services to be made available to club patrons.

As this is a mandatory requirement, clubs cannot claim a tax rebate for funds provided to services that provide problem gambling counselling services to its patrons.

Previously, clubs were able to claim tax rebates, however these tax rebates for funds provided to problem gambling counselling services have been phased out.

Read: paragraph 2.3.3 of the ClubGRANTS guidelines (PDF 423.9 KB)

Can expenditure be provided for club bingo/Charity Housie?

Club Bingo: No. Expenditure cannot be provided for the conduct of club bingo because it is conducted for the purpose of promoting a club's services.
Read paragraph 2.3.5 of the ClubGRANTS guidelines (PDF 423.9 KB).

Charity Housie: Yes.The market value of a club providing a venue, equipment or a staff member for the conduct of Charity Housie is an allowable, in-kind expenditure under Category 1 or Category - provided that the funds raised through the Charity Housie are spent on activities covered by the respective category.

Where a Charity Housie promoter provides a club with an in-kind benefit to conduct a game, such as supplying staff, the club must deduct the market value of this staffing in-kind benefit from the money raised for the charity.

For example, where a club provides a venue to conduct Charity Housie and the charity provides staff to conduct Club Bingo, the club must deduct the market value of the staff supplied from the market value of the venue provided to calculate the allowable in-kind expenditure.

Read: paragraph 2.3.5 of the ClubGRANTS guidelines (PDF 423.9 KB)

Can a club claim a gaming machine tax rebate for upgrading or improving a club's facilities?

A tax rebate can be claimed under Category 2 for upgrading buildings, improving access to buildings, or upgrading communications, technology, or connections to utilities for club facilities. This is provided that the building or facility is not primarily commercial or related to gaming in nature, and is not operated on a for-profit basis.

The guidelines also permit expenditure under Category 2 on work which is carried out on facilities associated with a club's core activities for example: a golf club's golf course or a bowling club's bowling green. This includes wages paid to staff to work on maintenance of the club's facilities.

Read: paragraph 2.2 of the ClubGRANTS guidelines (PDF 423.9 KB)

How is in-kind expenditure to be calculated?

In-kind expenditure is to be calculated at market value.

This was a recommendation of the Independent Pricing and Regulatory Tribunal in its Review of the Registered Clubs Industry in NSW in June 2008. The Tribunal considered that the market value approach is best suited to measuring clubs' in-kind provision of goods and services as it assigns a commercial or market value to the goods or services provided in-kind.

Read: paragraphs 2.1.5 and 2.2.2 of the ClubGRANTS guidelines (PDF 423.9 KB)

How many times a year must local committees meet?

Local committees must meet at least twice per year. If the Chairperson agrees, the committee may transact any of its business at a meeting where some or all members participate via telephone, video or teleconferencing, email or by other means.

Read: paragraph 6.4 of the ClubGRANTS guidelines (PDF 423.9 KB)

How many years are clubs required to keep reports from benefiting organisations?

Clubs are required to keep reports from benefiting organisations for five years. This is consistent with taxation law.
Read paragraph 4.7 of the ClubGRANTS guidelines (PDF 423.9 KB).

What ClubGRANTS information must clubs make public?

Clubs should make every attempt to maintain, on a publicly-accessible website, a list of programs, projects or services for which funding has been provided under Category 1 and Category 2. The list should be updated every six months. 
Read paragraph 4.10 of the ClubGRANTS guidelines (PDF 423.9 KB).

Clubs should advise their local committee of the URL of the webpage which contains the list.

Read paragraph 6.3.1 of the ClubGRANTS guidelines (PDF 423.9 KB)

Advice to potential applicants and qualifying clubs as to whether proposed projects or activities would be eligible Category 1 expenditure under the guidelines is available from Liquor & Gaming NSW.

Send your requests for advice in writing to E: club.grants@liquorandgaming.nsw.gov.au