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.

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.

Information relating to the ClubGRANTS scheme can be obtained by clicking here.