What is the CDSE scheme?
The Community Development and Support Expenditure (CDSE)
scheme is a statewide initiative that recognises clubs’ significant
financial support for projects and services that contribute to the wellbeing
of their communities.
Clubs that earn over $1 million annually in gaming machine
revenue provide funding for community projects and services, and in turn
receive dollar-for-dollar gaming tax deductions. In 2001, clubs reported
CDSE expenditure of over $60 million across New South Wales.
The scheme was introduced in 1998 by the NSW Government
and allows clubs to claim a tax deduction of up to 1.5% on gaming machine
revenue over $1 million for monies spent on community support.
Full details on the operation of the scheme are contained
within the CDSE Guidelines.
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