ClubGRANTS exemption and approval requests
Clubs can offer in-kind support, such as goods or services instead of cash, for Category 1 and 2 projects under ClubGRANTS. Normally, this support can't exceed 20% of the total rebate amount for those 2 combined. However, clubs may apply for an exemption to go above this limit if needed.
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 2.2.2) 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 (the Authority).
Applications for an exemption to the limit on in-kind expenditure are to be made by emailing the Director, Liquor & Gaming NSW at: gaming.probity@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 is of benefit to the disadvantaged in that community.
What to include in your application
Your application must include, but is not limited to, the following information:
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.
ClubGRANTS Information
Category 1 and 2 exemption applicants must provide this information:
- the club’s anticipated maximum rebatable Category 1 and 2 ClubGRANTS funds for the relevant gaming machine tax year
- the percentage of anticipated maximum rebatable Category 1 and 2 ClubGRANTS funds for the relevant gaming machine tax year that the in-kind funding represents
- the club’s anticipated actual funding (Category 1 and 2 rebatable amounts plus any excess) that will be distributed through the ClubGRANTS process for the relevant gaming machine tax year
- the percentage of anticipated actual funding (Category 1 and 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.
Local Community Priorities
Category 1 exemptions only must provide this information:
- 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?
- 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.
Apply for allowable expenditure for overseas travel and/or education programs
Under Clause 2.3.7 of the guidelines, expenditure may not be allocated for overseas travel and/or education programs unless approved by the Authority. To apply for this approval, the applicant must make a written request to the Authority and sufficiently demonstrate how the proposed travel meets expenditure eligibility criteria. See the ClubGRANTS categories and our ClubGRANTS FAQs for more information to assist your application.
Please submit your written application to gaming.probity@liquorandgaming.nsw.gov.au
Request approval for reallocation of unspent project funds
If a project cannot be completed and allocated ClubGRANTS funding remains unspent after the club has received a ClubGRANTS rebate, a club may request permission in writing from the Authority to reallocate this funding to a similar project or organisation after the end of the tax year (Clause 4.2 of the guidelines).
The onus is on the Club to provide sufficient information explaining the extenuating circumstances why the Authority should allow this. Requests for funding reallocation should be sent to gaming.probity@liquorandgaming.nsw.gov.au.