Important dates and reminders before submitting your annual ClubGRANTS return

Ensure successful applicants receive their funding on time

Clubs are reminded that all successful applicants must receive their funding before 31 August for the expenditure to qualify for the 2024-25 tax year. Clubs should consider electronic options to ensure applicants receive their funding before this date. 

Minimum Category 1 expenditure requirement before submitting

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

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

Ensure Local Committee requirements are met

Clause 2.1.6 of the ClubGRANTS Guidelines (the Guidelines) states that clubs must allocate 75% or more of Category 1 funds in accordance with the local committee’s recommendations.

Clubs that do not meet this requirement must submit a report to Liquor and Gaming NSW (L&GNSW) explaining the exceptional circumstances as to why the club was unable to meet this requirement. This also includes clubs where:

• no local committee was formed in their LGA, or
• a local committee was formed, but it did not meet the minimum requirements prescribed under the Guidelines.

Refer to our local committee industry alert for more information to determine the need to submit a report. The report can be provided in any form but must contain all details required under clause 2.1.6 of the Guidelines. A Report Form template can also be found on the ClubGRANTS Online Portal

Clubs must submit their report by no later than 15 October 2025 via email to landaudit.revenue@liquorandgaming.nsw.gov.au

Failure to submit this report may lead to a tax rebate not being retained and further compliance action.

Where can I get technical assistance?

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

Where can I get information and resources?

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

Refer to our ClubGRANTS webpage for more information.