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Financial requirements

Reporting financial statements

At the end of each financial quarter a registered club must provide to its governing body:

  • the club profit and loss accounts and its trading accounts, and
  • a balance sheet.

Members access

These statements must also be made available to members at the club's premises. An approved notice (see below) indicating these records are available must be displayed in the club and website (if any).

The notice to be displayed - 'Important information for club members' (A4 print version) (PDF, 2.1MB) must be:

  • conspicuously displayed on the club's main noticeboard
  • printed in colour and no less than A4 size
  • on the website (if any)

You can also obtain a copy of this notice from​​​ Liquor & Gaming NSW.

Members access to club information can be provided in a members' summary information sheet (XLS, 291KB), offered by Liquor & Gaming NSW, or in an alternative, approved form.

Other reporting and tax

  • Cash flow analysis
    Clubs that operate gaming machines are required to produce a cash flow analysis report to their board or committee each month.
  • Loan contracts
    A loan contract includes any contract where the club's core property (within the meaning of the Act) is used as security for a loan to the club.
  • Tax
    Registered clubs pay tax on gaming machine profits in excess of $1 million. The ClubGRANTS scheme provides registered clubs with tax rebates of up to 1.85% on these profits when the club spends an equivalent amount on community development and support.