2025 ClubGRANTS Annual Returns

It is now mandatory for all ClubGRANTS qualifying clubs to use the ClubGRANTS Online portal to lodge their annual return. Direct access to the MAXsys portal is for viewing only.

The following technical assistance is available if needed:

• For ClubGRANTS Online Portal call ClubASSIST on 1300 730 001
• For MAXsys portal call Maxgaming on 1800 307 551

Key Reminders Before You Submit

Minimum Category 1 expenditure requirement

To qualify for the gaming machine tax rebate of 1.85%, clubs must allocate at least 0.75% of those funds over $1 million to Category 1 purposes, with the remainder allocated to Category 2 purposes (maximum 1.1%).

Excess Category 1 expenditure may be used to cover shortfalls in Category 2, but the reverse does not apply.

Funding to successful applicants

Clubs must ensure that successful applicants receive their funding before 31 August for the expenditure to qualify for the 2024-25 tax year. This means that cheques must be cleared or cash advanced before this date.

Clubs should consider electronic payment options to ensure successful applicants receive their funds before 31 August 2025.

Exemptions and approvals

Any Club requiring an exemption or approval should apply via email to gaming.probity@liquorandgaming.nsw.gov.au as a priority.

Clubs can refer to our ClubGRANTS webpage for information on applying for:

• an exemption to the 20% limit on in-kind expenditure
• allowable expenditure for overseas travel and/or education programs
• approval of reallocation of unspent project funds

Local Committee Recommendations

Clubs must not allocate less than 75% of Category 1 funds in accordance with the local committee’s recommendations, under clause 2.1.6 of the ClubGRANTS Guidelines.

Clubs that do not meet this requirement must submit a report to L&GNSW explaining the exceptional circumstances as to why the club was unable to meet this requirement. This includes clubs where no local committee was formed, or it did not meet the requirements to constitute a local committee under the ClubGRANTS Scheme. Refer to our local committee industry alert for more information.

Clubs are required to submit their report by 15 October 2025 via email landaudit.revenue@liquorandgaming.nsw.gov.au

Failure to submit this report may lead to a tax rebate not being applied and further compliance action. A Reporting Form template is available for download from the ClubGRANTS Online Portal

Useful information and resources

• ClubGRANTS Checklist - Checklist for consideration in decision-making
• ClubGRANTS Guidelines (September 2023)
• ClubGRANTS FAQs
• ClubGRANTS webinar 2025