Name of approved venue: LAKES ENTRANCE RSL
Address of approved venue: 221 THE ESPLANADE LAKES ENTRANCE 3909
Venue operator: LAKES ENTRANCE RSL SUB-BRANCH INC
Licence number: V98095051
Venue Type: Club
Financial year ended 30 June 2004

  Category Amount of gaming revenue applied in applicable year
1.   Employment expenses of all staff met from gaming revenue.
$475,096
2.   Gifts of funds from gaming revenue, as detailed in the schedule for Category 2.
$7,809
3.   Sponsorships from gaming revenue, as detailed in the schedule for Category 3.
$2,041
4.   Gifts of goods to the community, paid for from gaming revenue, as detailed in the schedule for Category 4.
$0
5.   Voluntary services provided to the community, as detailed in the schedule for Category 5.
$368,330
6.   Expenses claims paid or reimbursed to volunteers, as detailed in the schedule for Category 6.
$1,807
7.   Activities subsidised using gaming revenue, where the venue provides a commercial service to members of the community at less than commercial rates for Category 7.
$77,366
8.   Fixed assets provided for community purposes from gaming revenue, other than fixed assets used for gaming purposes, as detailed in the schedule for Category 8.
$180,937
9.   Direct and indirect costs associated with the provision of community services, as detailed in the schedule for Category 9.

$71,637
   TOTAL $1,185,023
 
I, Don Whiting, certify that:
1. The claims are consistent with the Ministerial Order made on 28 June 2012.
2. The following information is accurate for the financial year:
  a) The percentage (if any) of the venue’s gaming revenue applied to community purposes or activities under Classes A, B and C.
b) The value of any non-financial contribution to community purposes (e.g. voluntary work) by, or on behalf of the venue operator, expressed as a percentage of the venue’s revenue.
c) Any amount payable by a gaming operator under a declaration made by the VGCCC under section 3.6.8(4A) of the Gambling Regulation Act 2003 (the Act), expressed as a percentage of the venue's gaming revenue.
  The amount is
 
less than  
equal to  
greater than  X 
  8 1/3 per cent of the venue’s gaming revenue for that financial year, as the required by section 3.6.2 of the Act.
3. The CBS in relation to LAKES ENTRANCE RSL SUB-BRANCH INC, has been audited by the suitably qualified person of Robert Zagami of Eager & Partners on .
I confirm that an independent auditor’s statement dated has been received which states that, in the auditor’s opinion, this CBS presents fairly, in accordance with applicable Accounting Standards in Australia, and, is consistent with the auditor’s understanding of sections 3.6.9(2)(a) and (b) and section 3.6.9(3) of the Act, the LAKES ENTRANCE RSL SUB-BRANCH INC,’s compliance with the Act for the financial year ended 30 June 2004.

Declaration to be completed by the venue operator
  I, Don Whiting, declare that:
1. The information contained in this CBS form is true and correct to the best of my knowledge.
2. I have retained all relevant documentation used in the preparation and auditing of this CBS.
3. I acknowledge that it is an offence to provide false or misleading information.

I understand that by typing my name below, I am deemed to have signed this CBS form.
Don Whiting, Treasurer


Notes:


General
This form is to be completed on the basis of the Minister’s Determination dated 24 June 2003 of the activities and purposes that constitute community purposes made pursuant to section 136AB of the Gaming Machine Control Act 1991 and its successor, section 3.6.9 of the Gambling Regulation Act 2003.

Note that in completing this statement, only expenditure from gaming revenue meets the requirements of sections 3.6.8(2) and 3.6.9 of the Gambling Regulation Act 2003. Activities funded by revenue from other sources do not constitute community benefits for the purposes of sections 3.6.8(2) and 3.6.9 the Gambling Regulation Act 2003. Venue operators can adopt any practical or sensible method of apportionment of expenditure against gaming revenue, as long as the method that they choose enables them to meet the “true and fair” requirement in the Act. It is therefore intended that pro rata apportionment of expenditure against revenue will be accepted as a method of apportionment.

In the event of any uncertainty about whether a particular activity meets or does not meet the requirements of a community benefit for the purposes of the Community Benefit Statement, the test to be applied is whether the dominant purpose of the activity in question meets the community purposes definition contained in the Minister’s Determination.

The information in this form is to be provided for the latest financial year ending 30 June.

Venue operators or their accounting advisers should direct any questions in relation to completing this form to the Office of Gambling Regulation.


Note 1. Employment expenses include all on-costs except for payroll tax and fringe benefits tax. Training costs for staff, including gaming room staff, are also treated as employment expenses.

Where a venue operator has entered into a management contract that requires the contracted manager to employ and direct staff, the employment expenses of these staff can be included on the same basis as staff employed directly by the venue operator.

Note 2. Venue operators can only claim direct donations from gaming revenue as community benefits. Donations of vouchers are treated as donations of funds. Where venue operators conduct fundraising activities on behalf of charities or other community groups, they can only claim the labour component as a community activity.

Venue operators should categorise donations into the various classes of community purposes set out in the Minister’s Determination dated 24 June 2003, that is, the promotion of art, culture, science, religion, education, charity, sporting or recreational purposes. The recipients do not need to be identified and in particular, individual recipients are not to be identified for privacy reasons.

Note 3. Venue operators may claim sponsorships paid from gaming revenue as community benefits.

Venue operators should categorise sponsorships into the various classes of community purposes set out in the Minister’s Determination dated 24 June 2003, that is, the promotion of art, culture, science, religion, education, charity, sporting or recreational purposes. The recipients do not need to be identified and in particular, individual recipients are not to be identified for privacy reasons.

Note 4. The amount claimable as a community benefit for the gift of new goods is the amount paid from gaming revenue by the venue operator, including GST. The amount claimable for gifts of used or second-hand goods is the market value of the goods.

Venue operators should categorise gifts of goods into the various classes of community purposes set out in the Minister’s Determination dated 24 June 2003, that is, the promotion of art, culture, science, religion, education, charity, sporting or recreational purposes. The recipients do not need to be identified and in particular, individual recipients are not to be identified for privacy reasons.

Note 5. This item covers voluntary services and the cost attributable to these services. The amount of the benefit to be credited for the voluntary activities is $20.00 per hour.

Venue operators should categorise voluntary services into the various classes of community purposes set out in the Minister’s Determination dated 24 June 2003, that is, the promotion of art, culture, science, religion, education, charity, sporting or recreational purposes. The recipients do not need to be identified and in particular, individual recipients are not to be identified for privacy reasons.

Note 6. The amount of the benefit is all costs incurred by volunteers in carrying out activities that the venue operator is entitled to claim as community benefits.

Venue operators should categorise costs incurred by volunteers into the various classes of community purposes set out in the Minister’s Determination dated 24 June 2003, that is, the promotion of art, culture, science, religion, education, charity, sporting or recreational purposes. The recipients do not need to be identified and in particular, individual recipients are not to be identified for privacy reasons.

Note 7: The amount of the benefit is the difference between the commercial selling price and the selling price that the venue operator offers to the public.

Note 8. Expenditure on fixed assets in the last financial year, other than assets used for gaming purposes, can be included as a community benefit. The amount to be included in relation to fixed assets is:

    • Where the asset is purchased by the venue operator using reserves, the cost of the fixed assets, including GST.
    • Where the asset is purchased by the venue operator using borrowings, the costs of repaying that loan.
    • Where the asset is leased by the venue operator, rental costs for that asset.
In all cases, the fixed asset must be provided for community purposes and the costs met from gaming revenue. Where venue operators have entered into rental agreements or borrowings for non-gaming fixed assets prior to 1 July 2003, payments made after 1 July 2003 under these agreements can be included as community benefits.

The breakdown between gaming and non-gaming areas is as follows: Venues can claim as community benefits the proportion of the non-gaming building floor area as a percentage of the total building area. For example, if 90% of a new building costing $1 million is used for non-gaming purposes, and the building is funded from gaming revenue, then the calculated community benefit is $900,000.

Note 9. This includes direct and indirect costs incurred by venue operators in providing community benefits. Examples include the venue operator’s support of its own activities that meet the definition of community activity or benefit as set out in the Minister’s Determination dated 24 June 2003, such as payments made to subsidise a club’s sporting activities. It also includes costs such as heating and lighting, except where these are associated with gaming purposes. The breakdown between gaming and non-gaming areas is the same as that described in Note 8 above.

Where there is any uncertainty over whether direct or indirect costs are providing community benefits, the test to be applied by venue operators is whether the dominant purpose of the expenditure is providing a community benefit as set out in the Minister’s Determination. The additional costs incurred by venue operators in providing Community Benefit Statements can also be included as community benefits.

Note 10. Section 3.6.9(2)(c) of the Gambling Regulation Act 2003 requires that Community Benefit Statements be audited. This requirement is met by the Community Benefit Statement being audited by one of the following:
 (a)a registered company auditor; or
 (b)a firm of registered company auditors; or
 (c)a person who is a member of the Australian Society of Certified Practising Accountants or the Institute of Chartered Accountants in Australia; or
 (d)if the venue is an incorporated association, any other person who is approved by the Registrar as an auditor of the accounts of the incorporated association for the purposes of section 30B of the Associations Incorporation Act 1981

Attention is drawn to all applicable auditing standards, in particular Australian Auditing Standard AUS802: "The Audit Report on Financial Information Other than a General Purpose Financial Report", and Statement of Auditing Practice AUP 32 "Audit Independence".

Please note that this form requires the venue operator to state that the Community Benefit Statement has been audited with respect to sections 3.6.9(2)(a) and (b) of the Gambling Regulation Act 2003 (that is, whether or not the community benefit contribution is less than, equal to, or greater than 8 1/3% of the venue operator’s gaming revenue for the year.

Contribution Details

 
Category 2
Gifts of funds
Amount
  Charity$7,165
  Recreation$56
  Culture$588
 
Category 3
Sponsorships
Amount
  Sport$2,041
 
Category 5
Voluntary services provided to the community
Amount
  Charity$368,330
 
Category 6
Expenses claimed paid or reimbursed to volunteers
Amount
  Charity$1,807
 
Category 7
Activities subsidised
Amount
  Subsidised drinks - beer 161,350 dispensed @ 60c discount wine 15,600 dispensed @ $1.00 discount Multiplied by 56% gaming revenue$62,950
  Subsidised facilities usage$2,576
  Subsidised accommodation$8,144
  Subsidised meals provided to members$3,696
 
Category 8
Fixed assets provided for community purposes
Amount
  Reimbursed Expenses$370
  2 x high chairs$183
  Bed$126
  Safe, trolley$500
  Petty Cash$23
  Building loan repayments$139,886
  Reimbursed Expenses$59
  Dinnersets - Boardroom$229
  Travel Expenses$14
  Repairs to areas other than gaming$34,981
  Computer Purchase$531
  Ausco$46
  Reimbursed Expenses$37
  Lest We Forget Sign$42
  Printer Cable$98
  Kitchen Parts$395
  Reimbursed Expenses$37
  CD Writer, CD's$68
  Bar Fridge$213
  Coastal Frames & Decor$6
  2 x single bed mattresses$283
  Cupboard Purchase$42
  Office Furniture$2,596
  Urn$172
 
Category 9
Direct and indirect costs associated with the provision of community services
Amount
  Electricity$27,402
  Gas$9,689
  Telephone$6,724
  Insurance - Special Contingencies$3,126
  Printing/postage$4,816
  Insurance - Other$1,486
  Insurance - RSL Industrial Special Risk$13,128
  Insurance - Fidelity Guarantee$647
  Insurance - Public Products Liability$4,620