Review of the Registered Clubs Industry in NSW - Clubs NSW

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1 Introduction 1.2.2 Review of the CDSE Scheme Guidelines The CDSE Scheme is a state-wide initiative that provides a capped dollar-for-dollar tax offset to registered clubs that are liable to pay tax on gaming machine revenue, against their social contributions in line with the Scheme’s requirements. In October 2007, after an extensive review and consultation process, the Minister for Gaming and Racing announced new CDSE Scheme guidelines. Given the level of industry consultation that has occurred in developing the new guidelines 6 , IPART has focused its analysis on other areas of the CDSE Scheme. These considerations and IPART’s recommendations are discussed in greater detail in Chapter 5. 1.2.3 Changes to the regulatory environment for clubs as a result of the passage of the Liquor Act 2007 and associated legislation IPART notes that the key provisions of the Liquor Act 2007, Casino, Liquor and Gaming Control Authority Act 2007 and the Miscellaneous Acts (Casino, Liquor and Gaming) Amendment Act 2007, will commence on 1 July 2008, and this will change the regulatory environment for clubs. IPART’s review has taken place in the current regulatory environment, and this report reflects that. Where changes that will occur as a result of the new legislation directly affect IPART’s recommendations, these have been considered and noted. ClubsNSW also raised two specific issues in relation to issues carried over to the new liquor legislation (restrictions on contract caterers within clubs serving alcohol and the prohibition on clubs providing catering services off-premises). These are dealt with in sections 13.4 and 13.5 below respectively. 6 The principal changes to the guidelines were: ▼ A limit has been introduced on in-kind expenditure. The in-kind amounts are limited to no more than 20 per cent of the maximum rebatable amount for Category 1 and 2 combined. Clubs are able to apply for exemptions to this requirement. ▼ The Office of Liquor, Gaming and Racing (OLGR) now publishes an annual estimate of Category 1 CDSE funds available for each local government area in NSW where a local committee is established. ▼ It is now mandatory for clubs participating in the CDSE Scheme to enter into formal arrangements with recipients of CDSE funding when the amount exceeds $10,000. 24 IPART Review of the Registered Clubs Industry in NSW
1 Introduction 1.3 The structure of this report This report presents and explains IPART’s findings and recommendations: Chapter 2 presents some background information on the registered clubs industry. Chapters 3 to 5 examine the role of clubs in the community and ways of better defining and recording the value of the social contribution made by the industry. Specifically: – Chapter 3 discusses IPART’s key findings on clubs’ social and economic contributions, including a discussion of social costs as well as benefits of clubs – Chapter 4 presents IPART’s methodology for estimating the size of clubs’ social contributions, and a value for that contribution – Chapter 5 describes IPART’s proposals for enhancing the CDSE Scheme. Chapters 6 to 13 discuss threats to the financial viability of the clubs industry and measures to assist clubs in addressing these. Specifically: – Chapter 6 discusses IPART’s key findings on the financial viability of the clubs industry and summarises its proposals to enhance clubs’ financial viability – Chapter 7 discusses IPART’s recommendations for improving financial reporting and performance benchmarking in the clubs industry – Chapter 8 presents IPART’s recommendations to establish a Club Viability Panel to assist clubs to enhance their financial viability – Chapter 9 focuses on IPART’s recommendations for strengthening clubs’ corporate governance – Chapters 10, 11 and 12 discuss IPART’s recommendations for making it easier for clubs to diversify their operations, to amalgamate and to be established – Chapter 13 discusses IPART’s recommendations for removing unnecessary regulatory restrictions on clubs. Chapter 14 outlines IPART’s proposed framework for developing a detailed management plan for the clubs industry. Review of the Registered Clubs Industry in NSW IPART 25
Page 1: Independent Pricing and Regulatory
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10 Helping clubs better understand
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11 Making it easier for clubs to am
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12 Making it easier for new clubs t
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13 Removing unnecessary regulatory
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14 A framework for a management pla
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A Terms of reference A Terms of ref
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A Terms of reference The proc
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B Terms of reference checklist Term
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C List of submitters, roundtable pa
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D Gambling expenditure and problem
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E IPART’s methodology for recordi
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F ACG’s approach to measuring the
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G ClubsNSW - steps to establishing
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Glossary and Abbreviations Glossary
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Review of the Registered Clubs Industry in NSW - Clubs NSW

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