sec.305Community benefit statement and other associated documents for audit report for category 2 licensee

### sec.305 Community benefit statement and other associated documents for audit report for category 2 licensee A category 2 licensee, on receiving a copy of an audit report under section 303 (1) (c) for a financial year, must, in addition to giving a copy of the report to the commissioner under section 304 , give to the commissioner, as required by this section— if the approved accountant who carried out the audit issued a management letter in relation to the audit—a copy of the management letter; and a statement— stating the number of members in each class of membership of the licensee at the end of the financial year; and identifying each class of membership of the licensee for which the members in the class have voting rights; and a copy of a profit and loss statement containing details of all revenue received, and expenditure incurred, by the licensee in carrying on the licensee’s general operations for the licensee’s licensed premises to which the audit report relates for the financial year; and a copy of any balance sheet, financial statement, auditor’s report or other statement or report, relating to the licensee’s annual general meeting for the financial year; and a statement, in the approved form, containing details of all benefits given by the licensee to each of the following persons in the financial year— a member of the licensee’s management committee or board, or the secretary of the licensee; a lessor of the licensee’s licensed premises; a person who— has entered into an agreement or an arrangement with the licensee about the management of the licensee’s business or operations; or is responsible for the day to day management of the operation of the licensed premises; a person who is an associate of a person mentioned in subparagraphs (i) to (iii) ; another person prescribed under a regulation; and if the licensee operates more than a number of gaming machines fixed for this paragraph under a regulation—a community benefit statement detailing all financial contributions made, and other support given, during the financial year to charitable, sporting, recreational and other community associations and initiatives. Maximum penalty—200 penalty units. The profit and loss statement to be given to the commissioner under subsection (1) (c) must— distinguish between revenue received from the sale of liquor for consumption on the licensed premises and the revenue received from the sale of liquor for consumption off the licensed premises; and comply with any other reasonable requirements notified in writing to the licensee by the commissioner. The approved form under subsection (1) (e) must include provision for the following— the name of the person to whom the benefit is given; the nature of the benefit; the amount or monetary value of the benefit. A document mentioned in subsection (1) (a) , (b) , (e) or (f) must be given to the commissioner with the copy of the audit report given to the commissioner. A document mentioned in subsection (1) (c) or (d) must be given to the commissioner— if the category 2 licensee’s annual general meeting for the financial year was held before the licensee received the copy of the audit report—with the copy of the audit report given to the commissioner; or if paragraph (a) does not apply—within 14 days after the licensee’s annual general meeting for the financial year is held. Subsection (1) applies to the category 2 licensee in relation to the profit and loss statement mentioned in paragraph (c) of the subsection only to the extent to which a document mentioned in paragraph (d) of the subsection does not contain the details mentioned in paragraph (c) , specifically relating to the licensee’s licensed premises to which the audit report relates. Despite subsection (1) (e) , the statement mentioned in that paragraph need not contain details of approved benefits given to a person if the total amount or monetary value of the approved benefits is less than an amount prescribed under a regulation. Words and expressions used in a gaming Act and subsection (9) , definition general operations , paragraph (b) have the same meanings in that paragraph as they have in the gaming Act. In this section— approved benefit means a benefit that is approved by a category 2 licensee’s management committee or board as a benefit that may be given by the licensee to a person. benefit includes the following— salaries, wages, allowances and financial incentives; a payment under a lease, agreement or arrangement; service and advantage. general operations , of a licensee, means operations conducted by the licensee— under the licensee’s gaming machine licence; or in relation to the conduct of— keno games under a keno licence; or wagering under the Wagering Act 1998 ; or general gaming operations under the Charitable and Non-Profit Gaming Act 1999 ; or relating to the supply of— liquor and other beverages; and food. monetary value , for a benefit that is not money, means the value of the benefit in monetary terms reasonably estimated by the management committee or board of the licensee who gave the benefit. s 305 ins 1999 No. 77 s 124 amd 2000 No. 51 s 73 ; 2004 No. 21 s 56 ; 2012 No. 25 s 109 (1) (sec.305-ssec.1) A category 2 licensee, on receiving a copy of an audit report under section 303 (1) (c) for a financial year, must, in addition to giving a copy of the report to the commissioner under section 304 , give to the commissioner, as required by this section— if the approved accountant who carried out the audit issued a management letter in relation to the audit—a copy of the management letter; and a statement— stating the number of members in each class of membership of the licensee at the end of the financial year; and identifying each class of membership of the licensee for which the members in the class have voting rights; and a copy of a profit and loss statement containing details of all revenue received, and expenditure incurred, by the licensee in carrying on the licensee’s general operations for the licensee’s licensed premises to which the audit report relates for the financial year; and a copy of any balance sheet, financial statement, auditor’s report or other statement or report, relating to the licensee’s annual general meeting for the financial year; and a statement, in the approved form, containing details of all benefits given by the licensee to each of the following persons in the financial year— a member of the licensee’s management committee or board, or the secretary of the licensee; a lessor of the licensee’s licensed premises; a person who— has entered into an agreement or an arrangement with the licensee about the management of the licensee’s business or operations; or is responsible for the day to day management of the operation of the licensed premises; a person who is an associate of a person mentioned in subparagraphs (i) to (iii) ; another person prescribed under a regulation; and if the licensee operates more than a number of gaming machines fixed for this paragraph under a regulation—a community benefit statement detailing all financial contributions made, and other support given, during the financial year to charitable, sporting, recreational and other community associations and initiatives. Maximum penalty—200 penalty units. (sec.305-ssec.2) The profit and loss statement to be given to the commissioner under subsection (1) (c) must— distinguish between revenue received from the sale of liquor for consumption on the licensed premises and the revenue received from the sale of liquor for consumption off the licensed premises; and comply with any other reasonable requirements notified in writing to the licensee by the commissioner. (sec.305-ssec.3) The approved form under subsection (1) (e) must include provision for the following— the name of the person to whom the benefit is given; the nature of the benefit; the amount or monetary value of the benefit. (sec.305-ssec.4) A document mentioned in subsection (1) (a) , (b) , (e) or (f) must be given to the commissioner with the copy of the audit report given to the commissioner. (sec.305-ssec.5) A document mentioned in subsection (1) (c) or (d) must be given to the commissioner— if the category 2 licensee’s annual general meeting for the financial year was held before the licensee received the copy of the audit report—with the copy of the audit report given to the commissioner; or if paragraph (a) does not apply—within 14 days after the licensee’s annual general meeting for the financial year is held. (sec.305-ssec.6) Subsection (1) applies to the category 2 licensee in relation to the profit and loss statement mentioned in paragraph (c) of the subsection only to the extent to which a document mentioned in paragraph (d) of the subsection does not contain the details mentioned in paragraph (c) , specifically relating to the licensee’s licensed premises to which the audit report relates. (sec.305-ssec.7) Despite subsection (1) (e) , the statement mentioned in that paragraph need not contain details of approved benefits given to a person if the total amount or monetary value of the approved benefits is less than an amount prescribed under a regulation. (sec.305-ssec.8) Words and expressions used in a gaming Act and subsection (9) , definition general operations , paragraph (b) have the same meanings in that paragraph as they have in the gaming Act. (sec.305-ssec.9) In this section— approved benefit means a benefit that is approved by a category 2 licensee’s management committee or board as a benefit that may be given by the licensee to a person. benefit includes the following— salaries, wages, allowances and financial incentives; a payment under a lease, agreement or arrangement; service and advantage. general operations , of a licensee, means operations conducted by the licensee— under the licensee’s gaming machine licence; or in relation to the conduct of— keno games under a keno licence; or wagering under the Wagering Act 1998 ; or general gaming operations under the Charitable and Non-Profit Gaming Act 1999 ; or relating to the supply of— liquor and other beverages; and food. monetary value , for a benefit that is not money, means the value of the benefit in monetary terms reasonably estimated by the management committee or board of the licensee who gave the benefit. - (a) if the approved accountant who carried out the audit issued a management letter in relation to the audit—a copy of the management letter; and - (b) a statement— (i) stating the number of members in each class of membership of the licensee at the end of the financial year; and (ii) identifying each class of membership of the licensee for which the members in the class have voting rights; and - (i) stating the number of members in each class of membership of the licensee at the end of the financial year; and - (ii) identifying each class of membership of the licensee for which the members in the class have voting rights; and - (c) a copy of a profit and loss statement containing details of all revenue received, and expenditure incurred, by the licensee in carrying on the licensee’s general operations for the licensee’s licensed premises to which the audit report relates for the financial year; and - (d) a copy of any balance sheet, financial statement, auditor’s report or other statement or report, relating to the licensee’s annual general meeting for the financial year; and - (e) a statement, in the approved form, containing details of all benefits given by the licensee to each of the following persons in the financial year— (i) a member of the licensee’s management committee or board, or the secretary of the licensee; (ii) a lessor of the licensee’s licensed premises; (iii) a person who— (A) has entered into an agreement or an arrangement with the licensee about the management of the licensee’s business or operations; or (B) is responsible for the day to day management of the operation of the licensed premises; (iv) a person who is an associate of a person mentioned in subparagraphs (i) to (iii) ; (v) another person prescribed under a regulation; and - (i) a member of the licensee’s management committee or board, or the secretary of the licensee; - (ii) a lessor of the licensee’s licensed premises; - (iii) a person who— (A) has entered into an agreement or an arrangement with the licensee about the management of the licensee’s business or operations; or (B) is responsible for the day to day management of the operation of the licensed premises; - (A) has entered into an agreement or an arrangement with the licensee about the management of the licensee’s business or operations; or - (B) is responsible for the day to day management of the operation of the licensed premises; - (iv) a person who is an associate of a person mentioned in subparagraphs (i) to (iii) ; - (v) another person prescribed under a regulation; and - (f) if the licensee operates more than a number of gaming machines fixed for this paragraph under a regulation—a community benefit statement detailing all financial contributions made, and other support given, during the financial year to charitable, sporting, recreational and other community associations and initiatives. - (i) stating the number of members in each class of membership of the licensee at the end of the financial year; and - (ii) identifying each class of membership of the licensee for which the members in the class have voting rights; and - (i) a member of the licensee’s management committee or board, or the secretary of the licensee; - (ii) a lessor of the licensee’s licensed premises; - (iii) a person who— (A) has entered into an agreement or an arrangement with the licensee about the management of the licensee’s business or operations; or (B) is responsible for the day to day management of the operation of the licensed premises; - (A) has entered into an agreement or an arrangement with the licensee about the management of the licensee’s business or operations; or - (B) is responsible for the day to day management of the operation of the licensed premises; - (iv) a person who is an associate of a person mentioned in subparagraphs (i) to (iii) ; - (v) another person prescribed under a regulation; and - (A) has entered into an agreement or an arrangement with the licensee about the management of the licensee’s business or operations; or - (B) is responsible for the day to day management of the operation of the licensed premises; - (a) distinguish between revenue received from the sale of liquor for consumption on the licensed premises and the revenue received from the sale of liquor for consumption off the licensed premises; and - (b) comply with any other reasonable requirements notified in writing to the licensee by the commissioner. - (a) the name of the person to whom the benefit is given; - (b) the nature of the benefit; - (c) the amount or monetary value of the benefit. - (a) if the category 2 licensee’s annual general meeting for the financial year was held before the licensee received the copy of the audit report—with the copy of the audit report given to the commissioner; or - (b) if paragraph (a) does not apply—within 14 days after the licensee’s annual general meeting for the financial year is held. - (a) salaries, wages, allowances and financial incentives; - (b) a payment under a lease, agreement or arrangement; - (c) service and advantage. - (a) under the licensee’s gaming machine licence; or - (b) in relation to the conduct of— (i) keno games under a keno licence; or (ii) wagering under the Wagering Act 1998 ; or (iii) general gaming operations under the Charitable and Non-Profit Gaming Act 1999 ; or - (i) keno games under a keno licence; or - (ii) wagering under the Wagering Act 1998 ; or - (iii) general gaming operations under the Charitable and Non-Profit Gaming Act 1999 ; or - (c) relating to the supply of— (i) liquor and other beverages; and (ii) food. - (i) liquor and other beverages; and - (ii) food. - (i) keno games under a keno licence; or - (ii) wagering under the Wagering Act 1998 ; or - (iii) general gaming operations under the Charitable and Non-Profit Gaming Act 1999 ; or - (i) liquor and other beverages; and - (ii) food.