Review of the Registered Clubs Industry in NSW - Clubs NSW
Review of the Registered Clubs Industry in NSW - Clubs NSW
Review of the Registered Clubs Industry in NSW - Clubs NSW
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1 Introduction<br />
1.2.2 <strong>Review</strong> <strong>of</strong> <strong>the</strong> CDSE Scheme Guidel<strong>in</strong>es<br />
The CDSE Scheme is a state-wide <strong>in</strong>itiative that provides a capped dollar-for-dollar<br />
tax <strong>of</strong>fset to registered clubs that are liable to pay tax on gam<strong>in</strong>g mach<strong>in</strong>e revenue,<br />
aga<strong>in</strong>st <strong>the</strong>ir social contributions <strong>in</strong> l<strong>in</strong>e with <strong>the</strong> Scheme’s requirements. In October<br />
2007, after an extensive review and consultation process, <strong>the</strong> M<strong>in</strong>ister for Gam<strong>in</strong>g<br />
and Rac<strong>in</strong>g announced new CDSE Scheme guidel<strong>in</strong>es.<br />
Given <strong>the</strong> level <strong>of</strong> <strong>in</strong>dustry consultation that has occurred <strong>in</strong> develop<strong>in</strong>g <strong>the</strong> new<br />
guidel<strong>in</strong>es 6 , IPART has focused its analysis on o<strong>the</strong>r areas <strong>of</strong> <strong>the</strong> CDSE Scheme.<br />
These considerations and IPART’s recommendations are discussed <strong>in</strong> greater detail<br />
<strong>in</strong> Chapter 5.<br />
1.2.3 Changes to <strong>the</strong> regulatory environment for clubs as a result <strong>of</strong> <strong>the</strong> passage <strong>of</strong><br />
<strong>the</strong> Liquor Act 2007 and associated legislation<br />
IPART notes that <strong>the</strong> key provisions <strong>of</strong> <strong>the</strong> Liquor Act 2007, Cas<strong>in</strong>o, Liquor and Gam<strong>in</strong>g<br />
Control Authority Act 2007 and <strong>the</strong> Miscellaneous Acts (Cas<strong>in</strong>o, Liquor and Gam<strong>in</strong>g)<br />
Amendment Act 2007, will commence on 1 July 2008, and this will change <strong>the</strong><br />
regulatory environment for clubs.<br />
IPART’s review has taken place <strong>in</strong> <strong>the</strong> current regulatory environment, and this<br />
report reflects that. Where changes that will occur as a result <strong>of</strong> <strong>the</strong> new legislation<br />
directly affect IPART’s recommendations, <strong>the</strong>se have been considered and noted.<br />
<strong>Clubs</strong><strong>NSW</strong> also raised two specific issues <strong>in</strong> relation to issues carried over to <strong>the</strong> new<br />
liquor legislation (restrictions on contract caterers with<strong>in</strong> clubs serv<strong>in</strong>g alcohol and<br />
<strong>the</strong> prohibition on clubs provid<strong>in</strong>g cater<strong>in</strong>g services <strong>of</strong>f-premises). These are dealt<br />
with <strong>in</strong> sections 13.4 and 13.5 below respectively.<br />
6 The pr<strong>in</strong>cipal changes to <strong>the</strong> guidel<strong>in</strong>es were:<br />
▼ A limit has been <strong>in</strong>troduced on <strong>in</strong>-k<strong>in</strong>d expenditure. The <strong>in</strong>-k<strong>in</strong>d amounts are limited to no<br />
more than 20 per cent <strong>of</strong> <strong>the</strong> maximum rebatable amount for Category 1 and 2 comb<strong>in</strong>ed. <strong>Clubs</strong><br />
are able to apply for exemptions to this requirement.<br />
▼ The Office <strong>of</strong> Liquor, Gam<strong>in</strong>g and Rac<strong>in</strong>g (OLGR) now publishes an annual estimate <strong>of</strong><br />
Category 1 CDSE funds available for each local government area <strong>in</strong> <strong>NSW</strong> where a local<br />
committee is established.<br />
▼ It is now mandatory for clubs participat<strong>in</strong>g <strong>in</strong> <strong>the</strong> CDSE Scheme to enter <strong>in</strong>to formal<br />
arrangements with recipients <strong>of</strong> CDSE fund<strong>in</strong>g when <strong>the</strong> amount exceeds $10,000.<br />
24 IPART <strong>Review</strong> <strong>of</strong> <strong>the</strong> <strong>Registered</strong> <strong>Clubs</strong> <strong>Industry</strong> <strong>in</strong> <strong>NSW</strong>