Image:
The gambling industry contributes through taxes and levies to various funds and benefit schemes that assist the community.
You can find a summary (below) of the relevant schemes available in each State and Territory throughout Australia.
For further information please see our comprehensive resource A Guide to Australasia's Gambling Industries - Chapter 7: The Contribution of Australia's Gambling Industries.
ACT - Gambling Harm Prevention and Mitigation Fund
The Gambling Harm Prevention and Mitigation Fund requires gaming machine licensees to pay a levy of 0.75 per cent of gross gaming revenue.
Contributions are also made to the fund on a voluntary basis from Tabcorp and Casino Canberra.
Under the Gaming Machine Act 2004, licensed clubs are required to make a minimum level of community contributions equal to 8.8% of the club’s Net Gaming Machine Revenue (NGMR).
The minimum contribution requirements for clubs are:
-
0.4% of NGMR to the Gambling Harm Prevention and Mitigation Fund
-
0.4% of NGMR to the Chief Minister’s Charitable Fund
-
8% of NGMR made as community purpose contributions
Hotels must also make a minimum mandatory community contribution of 0.8% of gross gaming machine revenue less any gaming machine tax paid:
- 0.4% of CCR to the Gambling Harm Prevention and Mitigation Fund
- 0.4% of CCR to the Chief Minister's Charitable Fund
For more information please visit the link below.
NSW - ClubGRANTS Category 3 Fund
The ClubGRANTS Category 3 Fund is established under the Gaming Machine Tax Act 2001 to support infrastructure projects for sport and recreation, arts and culture and emergency preparedness.
Contributions to the program are funded by a gaming machine tax paid by clubs each year to the government and is managed by Liquor & Gaming NSW's Office of Responsible Gambling.
NSW - ClubGRANTS Scheme
The ClubGRANTS scheme (formerly known as the Community Development and Support Expenditure or CDSE Scheme) is a shared State Government - Club Industry program, funded by a gaming machine tax rebate provided by the State Government to those registered clubs with gaming machine profits in excess of $1 million per annum.
For more information please visit the link below.
NSW - Community Benefit Payment Scheme
The Community Benefit Payment Scheme funds are derived from fees when a venue is approved for an increase in gaming machine entitlements.
Payments are made to and distributed by the NSW Responsible Gambling Fund to support the social wellbeing of the local community.
NSW - Community Development Fund
The NSW Community Development Fund is established under the Gaming Machines Act 2001 to support a broad range of projects for the benefit of the community. The fund is financed by unclaimed winnings from gaming machines and the fees associated with the transfer of gaming machine entitlements and permits.
The fund is managed and administered by the Liquor and Gaming NSW's Office of Responsible Gambling.
NSW - Responsible Gambling Fund (RGF)
In New South Wales, the Casino Control Act 1992 requires that the Sydney casino operator pay a responsible gambling levy of two per cent on gross gaming revenue.
The fund is overseen and administered by the Liquor and Gaming NSW's Office of Responsible Gambling.
The money generated by this levy is distributed by the NSW Responsible Gambling Fund to support responsible gambling initiatives, including the provision of counselling and support services, awareness and education activities, and to conduct research.
For more information please visit the link below.
NZ - Granted.govt.nz
The New Zealand Department of Internal Affairs (DIA) has established the granted.govt.nz website, a digital interactive tool that provides information about grants distributed from the proceeds of gambling on electronic gaming machines in Aotearoa New Zealand.
The purpose of granted.govt.nz is to provide individuals and communities looking to utilise funding to support local initiatives with easy access to information about the distribution of these grants, allowing users to filter and sort the data down to a local level.
NT - Community Benefit Fund (CBF)
Under the Gaming Control Act, the Director of Licensing must maintain a Community Benefit Fund to account for funds to be directed towards:
-
promotion of community awareness and education in respect of problem gambling and provision of counselling, rehabilitation and support services for problem gamblers and their families;
-
research into gambling activity, including the social and economic impact of gambling on individuals, families and the general community in the Northern Territory;
-
funding of general community projects and services of benefit to communities throughout the Northern Territory; and
-
fund management and administrative support.
For more information please visit the link below.
QLD - Community Benefit Statements
Clubs with 51 or more gaming machines are required to submit an annual community benefit statement to formally identify the type and extent of contributions made to charitable, sporting, recreational and other community initiatives.
Contribution amounts are identified in cash and non-cash benefits to the community.
QLD - Gambling Community Benefit Fund (GCBF)
On 20 May 2014, a Bill was passed to streamline and amalgamate the four community benefit funds previously operating in Queensland into one state-wide funding program, under the auspices of the Gambling Community Benefit Fund (GCBF). The GCBF replaced the Jupiters Casino Community Benefit Fund, Breakwater Island Casino Community Benefit Fund, Reef Hotel Casino Community Benefit Fund and the pre-existing Gambling Community Benefit Fund.
Revenue for the GCBF is sourced from a percentage of the tax imposed on gambling operators, comprising lottery, wagering, keno and gaming machine operations. The funds are distributed to not-for-profit community groups on a quarterly basis, with the first grant application round under the new amalgamated program having commenced August 2014.
For more information please visit the link below.
QLD - Health Services Levy
In Queensland hotels with gaming machines are required to pay a Health Services Levy, the percentage of which is based on monthly taxable metered wins over $100,000. The sole purpose of the fund it to benefit and support Queensland health services.
For more information please visit the link below.
SA - Gamblers Rehabilitation Fund (GRF)
The Gamblers Rehabilitation Fund (GRF) was established in 1994 to fund programs and initiatives which aim to minimise problem gambling and offer services to those affected by a gambling problem.
The GRF is recurrently funded by contributions from the Australian Hotels Association (SA), Clubs SA, Adelaide Casino and the South Australian Government.
The GRF is administered by the Office for Problem Gambling within the Department for Communities and Social Inclusion and supports the Gambling Help Services, the 24-Hour Gambling Help Line, community education programs, research and evaluation, and administrative costs.
For more information please visit the link below.
TAS - Community Support Levy (CSL)
The Tasmanian Gaming Control Act 1993 requires a contribution of 4% of monthly gross profit derived from gaming machines in hotels and clubs to be paid to the Community Support Levy (CSL).
In addition, 4% of Tasmanian monthly betting exchange commission, derived from brokered wager events held in Australia, is paid to the CSL.
Funds from the CSL are held in trust by the Department of Treasury and Finance, and administered by the Department of Health and Human Services through the Gambling Support Program.
Funds from the CSL are distributed in the following manner:-
-
25% for the benefit of sports and recreation clubs;
-
25% for the benefit of charitable organisations;
-
50% for the benefit of research, services and raising awareness in the area of problem gambling.
For more information please visit the link below.
Following Royal Assent of the Gaming Control Amendment (Future Gaming Market) Act 2021, the current arrangements for the Community Support Levy (CSL) will cease on 30 June 2023.
From 1 July 2023 the following CSL rates will apply to monthly gross profits derived from gaming machines:
- Casino gaming machines 3%
- Club gaming machines 4%
- Hotel gaming machines 5%
From 1 July 2023, revenue raised by the CSL, along with any direct contribution from the Government, will be paid into the newly created Community Support Fund (CSF).
VIC - Community Benefit Statements
Clubs with gaming machines are required to submit an annual community benefit statement to formally identify the type and extent of contributions made to charitable, sporting, recreational and other community initiatives.
Community benefits provided by the club must be equal to at least 8.33 per cent of its net gaming machine revenue.
VIC - Community Support Fund (CSF)
Established in 1991 by the Victorian Government and enforced by the Gambling Regulation Act 2003, the Community Support Fund (CSF) was created to direct a portion of gaming revenue back to projects that benefit the community.
The fund receives revenue generated from electronic gaming machines (EGMs) located in Victorian hotels.
One day’s revenue from the fund is paid to the Victorian Veterans Fund on 1 September each year. The remaining funds are then allocated to a variety of Government departments to support a range of community programs and projects.
For more information please visit the link below.
WA - Gaming Community Trust
The Gaming Community Trust distributes funds derived from unclaimed winnings from casino gaming and wagering for the benefit of the community in Western Australia.
WA - Lotterywest Grants Program
Profits from the sale of lottery products in Western Australia are returned to the community in support of hospitals, the arts, sports and eligible not-for-profit community organisations.
For more information please click on the link below.
WA - Problem Gambling Support Services Committee (PGSSC)
The Problem Gambling Support Services Committee was formed in 1995 to bring together gambling industry and government representatives to address the social and economic issues that result from problem gambling in Western Australia.
As at 30 June 2020, members of the PGSSC include representatives from:
-
Crown Perth
-
Racing and Wagering Western Australia
-
Lotterywest
-
WA Bookmakers Association
-
Department of Local Government and Communities
The PGSSC funds research projects and awareness campaigns related to problem gambling. Each member makes a voluntary financial contribution which is held in a gambling support fund administered by the Department of Racing, Gaming and Liquor.
For more information please visit the link below.