Who needs to prepare and lodge a CBS
Club venue operators must prepare, and lodge, a Community Benefit Statement (CBS) with the Victorian Gambling and Casino Control Commission (VGCCC). This must happen every financial year that they receive earnings from gaming machines (as stated in the Gambling Regulation Act 2003), before 30 September.
*Note: Please make sure you keep all your documents when creating your CBS.
What a CBS is for
A CBS confirms that the club's contribution to community benefit is equal to at least 8.33% of its (net) gaming machine earnings.
On 28 June 2012, the then Minister for Gaming issued a Ministerial Order(opens in a new window). This applies to CBS's for the 2012-13 financial year and beyond.
The VGCCC carries out a targeted audit of several gaming venues each year and review the accuracy and validity of your CBS submission.
If you are selected for a review, we will contact you.
For more information, view the:
- Community Benefits Statements FAQ:
- Community Benefits Statements lodgement instructions:
Step 1
Before lodging your statement, make sure you have all the correct information in order to lodge.
Step 2
Log in to the Online Services Portal with your username and password (supplied in the letter we sent prior to the lodgement date, normally in July). If your login details are lost, contact us(opens in a new window).
Once you've successfully logged into the system, please change your password. Keep a copy of this password, as you'll need it later.
Step 3
Your profile screen will appear with your contact details.
Please check your details and make any necessary changes via the 'amend contact details' link in the top right of the screen.
Step 4
Your profile screen also contains a drop-down menu showing your venue(s). Select each venue to access the CBS, then enter the required information.
You'll need to attach a copy of the auditor’s report so make sure you have an electronic version.
Step 5
You'll have the option to check all your details and print a copy of your statement.
*Note: once you press submit you will not be able to change any information. You will only be able to print a copy of your statement.
Step 6
If you have more than one venue, you'll need to repeat the process.
What happens if you don't submit your CBS on time
If you failed to lodge an audited CBS by 30 September, we will send you a letter to declare a change in the applicable tax rate. Your gaming tax will be calculated at hotel tax rate from 1 October until the day you lodge your CBS. Enforcement actions will also be taken for failing to submit your CBS on time.
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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