The ClubGRANTS (formerly CDSE) Scheme
Clubs that earn over $1 million annually in gaming machine revenue provide funding for community projects and services, and in turn receive dollar-for-dollar gaming tax deductions. In 2010, clubs reported ClubGRANTS (formerly CDSE) expenditure of over $63 million across New South Wales. ClubGRANTS clubs provided $66.2 million in ClubGRANTS funds in the 2010-2011 gaming machine year (1 Sept 2010 to 31 August 2011) and were entitled to claim a rebate for $40.4 million of those funds.
The scheme was introduced in 1998 by the NSW Government and allows clubs to claim a tax deduction of up to 2.25% on gaming machine revenue over $1 million for monies spent on community support. Introducing the legislation to establish the scheme, the then Minister for Gaming and Racing, the Hon Richard Face MP, stated:
“This specifically recognises the valuable role played by registered clubs in their local communities and provides the Government with a more effective method of rewarding clubs for the support they provide to these communities.”
From 1 September 2011, CDSE will be referred to as Club GRANTS and the claimable rate increased from 1.5% to 2.25% of taxable gaming machine revenue.
Changes to ClubGRANTS (formerly CDSE) Scheme
The following changes to the CDSE Scheme apply from 1 September 2011:
- CDSE will be referred to as Club GRANTS.
- The claimable rate for Club GRANTS will be increased from 1.5% to 2.25% of taxable gaming machine revenue over $1 million.
- The claimable rate for Category 2 expenditure will increase from 0.75% to a maximum of 1.1%.
- Category 1 remains unchanged at 0.75% and the combined claimable rate for Categories 1 and 2 is 1.85%.
- Clubs will now be able to claim contributions to professional sport including NRL (not player or coach payments) under Category 2.
- A new Category 3 will be introduced with a contribution of 0.4% paid quarterly into a state-wide funding pool known as the Club
GRANTS Fund for large-scale projects associated with sport, health and community infrastructure.
How to Apply – ClubGRANTS Guidelines and Funding Categories
The new ClubGRANTS Guidelines are now available. Applicants should read the new Guidelines to determine whether they are eligible for Club GRANTS funding. There are three funding categories under the ClubGRANTS Scheme:
- Category 1 expenditure on specific community welfare and social services, community development, community health services and employment assistance activities; and
- Category 2 expenditure on other community development and support services (eg traditional areas of club expenditure, such as support for sport and recreation groups).
- Category 3 expenditure represents 0.4% of a club’s gaming machine profits over $1 million which is placed in a state wide pool to support large scale sport, health and community infrastructure.
Deadline Dates, Application Forms and ClubGRANTS Online
Information on how to apply, including deadline dates to each Local Committee (based on Local Government Area) is available through the Local Committee Index. Applicants should note that some local committees now require application forms to be submitted online. Applicants should visit the ClubsNSW website and consult the Local Committee Index before submitting an application form to the relevant club or local committee. Hard copy applications forms are still available for areas that operate outside of the online scheme. Applicants should note that the Smarty Grants register page is for clubs and councils ONLY; applicants are not required to register prior to submitting an application form.
ClubsNSW does not directly provide Club GRANTS funding. Our role in the scheme is at a policy and co-ordination level, funding is provided by our member clubs. Applications sent to ClubsNSW will be returned.
If you have any enquiries after accessing the Club GRANTS Guidelines and the Local Committee Index, please contact the relevant club or local committee. Alternatively, you can contact the ClubsNSW Member Enquiries Centre on Monday to Friday from 9am to 5pm on:
Ph: 1300 730 001