The CDSE scheme guidelines
New Community Development Expenditure and Support CDSE Guidelines (PDF 75kb) apply from the gaming machine tax year that commenced on 1 September 2007, and have been introduced following an extensive review and consultation process.
An estimate has been established of Category 1 CDSE funds available for each local government area in NSW where a Local Committee is established. These estimates are based on the maximum amount of the gaming machine tax rebate paid to clubs in the previous year, and does not include any funds donated in excess of the gaming machine tax rebate.
It is now mandatory for clubs participating in the CDSE Scheme to enter into formal arrangements with recipients of CDSE funding when the amount exceeds $10,000. Clubs must use the template letter of offer for that purpose. The letter of offer sets out the basic conditions, but clubs may place additional conditions of the provision of funds if considered necessary.
A limit has been introduced on in-kind expenditure. While the in-kind amounts are limited to no more than 20% of the maximum rebatable amount for Category 1 and 2 combined, clubs may apply for exemptions to this limit.
Additional information for participating clubs and organisations applying for CDSE funds is contained in the CDSE Q&A.
