ClubGRANTS annual returns

ClubGRANTS annual returns

Registered clubs who earn $1million or more in gaming machine profit each year are eligible to participate in the ClubGRANTS scheme.

The scheme recognises a club’s participation, support, and leadership within their local area by providing funding for projects, services, and programs that benefit their community.

ClubGRANTS obligations

All registered clubs have a mandatory tax of 0.4% as their contribution to the ClubGRANTS Fund.

Clubs that don’t meet the lodgement date or their ClubGRANTS obligations will have any profit over $1 million earned during the 2023-2024 tax year taxed at an additional 1.85%.

Clubs may only receive a tax rebate on eligible ClubGRANTS expenditure of up to 1.85% of a club’s gaming machine profits over $1 million during a tax year.

For Annual ClubGRANTS Returns to be accepted, Clubs must meet the Mandatory Provision that the minimum proportion of profits to be expended on Category 1 projects and services must not be less than 0.75% of prescribed profits (Schedule 1 of the Gaming Machine Tax Act 2001).

Clubs allocating less than 75% of Category 1 funds in accordance with the local committee’s recommendations, must submit the required report to L&GNSW for consideration, for the rebate to be provided (Clause 2.1.6 of the Guidelines).

Eligible clubs need to finalise and submit their ClubGRANTS annual return between 1 September and 11 September 2024. Later submissions of the annual return may require reassessment of gaming tax. 

Approvals required under the ClubGRANTS Guidelines

ClubGRANTS local committee recommendations

The ClubGRANTS Guidelines introduced a new requirement in that clubs must not allocate less than 75% of Category 1 funds in accordance with the local committee’s recommendations, under clause 2.1.6.

Where a club does not meet this requirement, they must submit a report to L&GNSW within 45 days of finalising all Category 1 funding decisions, which includes specific details as outlined in clause 2.1.6.

Noting that the closing date for Category 1 grant applications is 31 May, to assist in consideration of whether the rebate is provided or not, clubs should send these reports as soon as possible, commencing from 15 July.

Reports should be sent to revenue.assurance@liquorandgaming.nsw.gov.au

Overseas travel and education programs and exemptions to in-kind expenditure

The ClubGRANTS Guidelines also introduced a restriction on expenditure to support overseas travel and education programs.

To be considered eligible expenditure under ClubGRANTS, this expenditure must now be approved by the Independent Liquor & Gaming Authority.

Clubs are also reminded of the existing requirement to apply for exemptions to the 20% limit on in-kind expenditure.

To apply for these approvals, please contact gaming.probity@liquorandgaming.nsw.gov.au

Important dates

ClubGRANTS annual return lodgement

Eligible clubs must submit their ClubGRANTS annual return through the ClubGRANTS Online portal

For assistance using the online portal visit the ClubGRANTS help page

Clubs will have view only access to the MAXsys portal. Any changes to returns once in the MAXsys portal, will only be actioned by L&GNSW.

Technical Support

For technical enquiries relating to the ClubGRANTS online portal, contact:  
ClubASSIST | T: 1300 730 001 | W: www.clubgrants.com.au/help/clubs

For technical difficulties accessing the MAXsys portal to view only, or retrieving your login details, contact:  
Maxgaming | T: 1800 307 551 | E: dms@max.com.au

Contacts

For more information about the ClubGRANTS guidelines, contact: 
Call: 1300 024 720 | Monday to Friday 9am - 4pm
Email: revenue.assurance@liquorandgaming.nsw.gov.au