Gaming Machine Regulation 2004

This section applies if—

a community purpose contribution is used to hold an activity or event, including an activity or event held—

by a licensee that is a club; or

at a facility owned by a licensee that is a club; and

a fee or other amount is charged in relation to an activity or event; and

all or part of the fee or other amount charged is received by—

the licensee; or

an associated organisation of the licensee.

If the licensee has a clear written record of the amount received by the licensee or an associated organisation, the value of the community purpose contribution must exclude the amount received.

If the licensee does not have a clear written record of the amount received by the licensee or an associated organisation, the community purpose contribution is taken to have a value of $0.