Who needs to prepare and lodge a CBS
Club venue operators must prepare and lodge an audited Community Benefit Statement (CBS) with the Victorian Gambling and Casino Control Commission (VGCCC) for every financial year that they receive earnings from gaming machines (as stated in the Gambling Regulation Act 2003). Lodgement is due before 30 September every year for the previous financial year.
What a CBS is for
A CBS confirms that the club's contribution to community benefit is equal to required community benefit contributions.
The formula to calculate the gaming revenue is stated in section 3.6.2 of the Gambling Regulation Act 2003 and the gaming revenue figure will be shown in your CBS submission summary page. All club venue operators must use the provided gaming revenue when preparing the submission.
Your submission may be audited by the VGCCC. Please make sure you keep all the necessary documents to support your CBS claims.
For more information, view the:
What happens if you don't submit your CBS on time
If you do not submit an audited CBS by 30 September, your gaming tax will be charged at hotel tax rate from 1 October until the day you lodge your CBS. You will also face enforcement actions not submitting your CBS on time.
Community Benefits Statements lodgement instructions
Note: If you have more than one venue, you will need to repeat this process for each venue.
Step 1
Log in to the VGCCC Portal via Service Victoria.
If you can't log in to the Service Victoria account, contact us(opens in a new window).
Step 2
Click Venue Operator Licence.
Step 3
Scroll down to find a button to lodge your Community Benefit Statement.
Step 4
Select a Regulatory Occurrence name for the club you want to lodge a CBS for. Proceed through the CBS form.
Step 5
Review the CBS claims you entered and check whether your total CBS claim exceeds your required community benefit contribution. You can check the details of your claim and print a copy of your statement after entering Class C claims.
Step 6
After filling out the declaration section, submit your CBS. Once submitted, you will not be able to change any information.
Completed statements
The following is a list of completed community benefit statements:
If you have any further questions, please contact us(opens in a new window).
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