166Meaning of community purpose etc—pt 12

166 Meaning of community purpose etc—pt 12 community purpose means— (a) assisting the community, or a part of the community, in 1 or more of the following ways: (i) supporting a charitable cause; (ii) providing recreation opportunities; (iii) providing education opportunities; (iv) improving social inclusion, equality or cultural diversity; (v) benefitting or increasing participation in community sport; (vi) preventing or mitigating harm caused by drug or alcohol misuse or dependence; or (b) benefitting or increasing participation in women’s sport conducted in the ACT, or with participants mainly based in the ACT; or (c) providing relief or assistance to people living in Australia following a natural disaster; or (d) providing relief or assistance to the community by allowing access to a club for refuge while a club refuge declaration is in force for the club; or (e) a purpose prescribed by regulation. community purpose contribution— (a) means a contribution made by a licensee that is a club— (i) to a stated recipient for a community purpose; or (ii) to the gambling harm prevention and mitigation fund (other than by a payment required under section 167 (2) (b)); or

(iii) to the commission and transferred to the Chief Minister’s Charitable Fund (other than by a payment required under section 167 (2) (a)); and (b) includes a contribution prescribed by regulation to be a community purpose contribution. (2) However, a community purpose contribution does not include any of the following: (a) expenditure in relation to gambling (for example, the purchase of gaming machines); (b) payment, by the licensee or the recipient, of a tax, fee, charge or levy, other than for water consumption; (c) expenditure on the licensee’s business activities prescribed by regulation; (d) expenditure on the recipient’s ordinary expenses prescribed by regulation; (e) capital payments or depreciation by the licensee or recipient prescribed by regulation; (f) if a contribution is made on a condition—the value to the licensee of the condition being fulfilled; (g) if a contribution is an asset—the value of any income earned from the asset (for example, entry or hiring fees); (h) a contribution made to another licensee under a reciprocal arrangement; (i) the cost of the licensee or recipient borrowing funds to acquire an asset; (j) any other contribution prescribed by regulation not to be a community purpose contribution.

(3) A regulation may prescribe matters in relation to a community purpose or a community purpose contribution, including matters that are included or not included in a community purpose or a community purpose contribution.