167Minimum community contribution—clubs

167 Minimum community contribution—clubs (1) This section applies to a licensee that is a club. (2) The minimum community contribution that the licensee must make, as a percentage of the licensee’s net revenue is— (a) 0.4% of the licensee’s net revenue for each authorised premises for a tax period, paid to the commission and transferred to the Chief Minister’s Charitable Fund; and (b) 0.4% of the licensee’s net revenue for each authorised premises for a tax period, paid to the gambling harm prevention and mitigation fund; and

(c) 8% of the licensee’s net revenue for all authorised premises for a reporting year for the licensee, made as a community purpose contribution. (3) For a community purpose contribution of a licensee, other than a licensee that is a small or medium club or a club in a small or medium club group, at least 6% of the licensee’s net revenue must be a contribution of money. (4) However, part of the amount mentioned in subsection (3) may be a contribution in kind rather than of money if the contribution— (a) is made under a written arrangement or agreement that has a stated term prescribed by regulation; and (b) meets any other requirements prescribed by regulation. (5) The Minister may, on application by the licensee, determine a lower minimum community contribution for the licensee if satisfied that making the minimum community contribution would seriously affect the viability of the licensee’s authorised premises. (6) A determination under subsection (5) is a disallowable instrument. (7) A regulation may prescribe matters in relation to a contribution under this section including— (a) how the value of a community purpose contribution for this section is worked out; and (b) when a community purpose contribution is made. (8) In this section: small or medium club, for a financial year—see section 157A. small or medium club group, for a financial year—see section 157A.