ClubGRANTS annual reporting

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.

To qualify for a tax rebate, 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).

ClubGRANTS obligations

Eligible clubs need to finalise and submit their ClubGRANTS annual return between 1 September and the submission deadline (as advised annually by L&GNSW).

Clubs that don’t meet the lodgement date or their ClubGRANTS obligations will have any profit over $1 million earned during the relevant 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.

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 as to whether the rebate should be provided - Clause 2.1.6 of the Guidelines (PDF 381.97KB)

Clubs need to send these reports to gamingaudit.revenue@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. However, Clubs will need their MAXsys login details to submit their ClubGRANTS annual return through the ClubGRANTS Online Portal.

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

Reporting requirements for benefiting organisations

Clubs need to satisfy the Authority that all relevant reports and statutory declarations have been sought from benefiting organisations that have received ClubGRANTS funding.

Benefiting organisations must provide the following reports:

• an acquittal report (or progress report if the project is incomplete) 6 months after receiving funding
• if the recipient submits a progress report, an acquittal report (or additional progress report) 1 year from the original project completion date listed by the organisation in the ClubGRANTS application.

The ClubGRANTS Online Portal provides reporting templates clubs may wish to utilise.

Grants greater than $7500

A club must enter a formal contract with a recipient of ClubGRANTS funding where an individual grant amount exceeds $7500.

The Letter of Offer template outlines the basic conditions to be included in a formal contract. Clubs may place additional conditions on the provisions of funds as required.

Download Letter of Offer template

Reporting requirements table summary:

Statutory declaration for in-kind expenditure

Benefiting organisations must verify in-kind support by providing a statutory declaration confirming funds, regardless of their value, were spent as represented in their ClubGRANTS application. This is required because, unlike cash grants, there is less evidence of expenditure related to in-kind support.

The ClubGRANTS Online Portal has a statutory declaration template Clubs may wish to use.

Non-responsive benefiting organisations

If a club does not receive the required reports from a benefiting organisation, that organisation should not be considered for any future Category 1 funding, except in exceptional circumstances. Clubs should also consider not providing further Category 2 funding to benefiting organisations who have not provided acquittals or progress reports.

Clubs should advise benefiting organisations of these requirements before providing the grant.