Registered clubs who earn $1million or more in gaming machine profit each year are taxed through the ClubGRANTS scheme.
The scheme enables a club’s participation, support, and leadership within their local area by providing funding for projects, services, and programs that benefit their community.
To avoid paying additional tax, your ClubGRANTS annual return can be submitted from 1 September to 11 September.
You can submit your ClubGRANTS annual return through the ClubGRANTS Online portal - please visit https://www.clubgrants.com.au/ for more information on this process. You can be access the portal to input your gaming machine financial information before submitting your return between 1 September and 11 September.
For ClubGRANTS online portal - please visit https://clubgrants.com.au/ for more information on this process or contact ClubASSIST on 1300 730 001.
For MAXsys, Maxgaming will send an email to eligible clubs with login details. Once logged in you will be able to use the new ClubGRANTS portal. If you are unable to access the portal, call the MAX DMS team on 1800 307 551 or email dms@max.com.au
If you do not lodge your return by the 11 September due date, any gaming machine profit exceeding $1 million during the tax period will be taxed at the additional rate of 1.85 percent.
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.
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, 317.04 KB
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.
Yes. Clubs can provide funding for community sport.
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, 317.04 KB
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, 317.04 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 2 - 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, 317.04 KB
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.
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, 317.04 KB
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.
Local committees must meet:
NB: 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, 317.04 KB
Clubs are required to keep reports from benefiting organisations for at least five years. This is consistent with taxation law.
Read paragraph 4.7 of the ClubGRANTS guidelines PDF, 317.04 KB.
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, 317.04 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, 317.04 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 via email to revenue.assurance@liquorandgaming.nsw.gov.au
Revenue Assurance Team | T: 1300 024 720 | E: revenue.assurance@liquorandgaming.nsw.gov.auPost: Revenue Assurance | L&GNSW | GPO Box 7060 | Sydney NSW 2001
