The 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 2007, clubs reported CDSE expenditure of over $71 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 1.5% on gaming machine revenue over $1 million for monies spent on community support. Introducing the legislation to establish the scheme, the 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."

CDSE Guidelines and Funding Categories

Full details on the operation of the scheme are contained within the CDSE Guidelines. Applicants should read the new guidelines to determine whether they are eligible for CDSE funding. There are two funding categories under the CDSE 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).

Deadline Dates and Application Forms

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 can also access the CDSE application form on this website (see forms and template link) and read all the important information required to apply for funding.

ClubsNSW Role

ClubsNSW does not directly provide CDSE 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.

CDSE Enquiries

If you have any enquiries after accessing the CDSE Guidelines and the Local Committee Index, please contact the Member Enquiries Centre on Monday to Friday from 9am to 5pm on 1300 730 001 or email to enquiries@clubsnsw.com.au