Fundraising event involving minor gaming

Can our organisation organise a fundraising event involving gaming in Victoria?

Under Victoria’s gambling laws, to conduct a fundraising event involving gaming in Victoria, your organisation must be ‘declared’ (in effect, registered) as a community organisation or charitable organisation by the VCGR. For details on how to do this see our Raffles & other minor gaming activities overview page. 

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In addition to being ‘declared’, do we need to have ‘minor gaming permit’ to conduct a gaming event?

Yes. All fundraising events involving gaming require a minor gaming permit. The playing of these games is only lawful where your community organisation has obtained a permit. For general information on minor gaming permits, see our Raffles & other minor gaming activities overview page. For details of how to apply for a minor gaming permit for a fundraising event involving gaming, see the VCGR's Fundraising Pack publication in the Related Resources section below.

To apply for the permit, you will need to provide the VCGR with details of all the games you intend to play at the event and their rules.

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What kind of games can we play?

If your organisation is 'declared' and receives a minor gaming permit (see above) your organisation will be able to play games which are, otherwise considered to be 'unlawful' under Victoria's gambling laws.

You will need to conduct the games in accordance with the permit you have applied for and received. Entry to the function would normally entitle a person to obtain "play" money or chips to participate in the games. At the end of the function, the "play" money or chips cannot be converted into cash. Some of the games that can be played with a minor gaming permit include: 

• fan-tan;
• two-up (except under certain circumstances on Anzac day);
• hazard;
• baccarat;
• dinah-minah or minah-dinah;
• faro;
• roulette;
• skill-ball; and
• card games (eg black jack, poker).

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How is the money raised from a fundraising event involving gaming treated for tax purposes?

Income tax

Briefly, if your organisation is exempt from paying income tax it will be exempt from paying income tax on proceeds it receives from a fundraising event involving gaming. For more information about whether your organisation is one that is exempt from paying income tax see Tax and Finance > Income Tax.

If the organisation is not exempt from income tax, income from fundraising events will generally be included as assessable income for the purposes of income tax, although there may be some deductions available. For more information, see the ATO's Fundraising Guide (below) or seek specific legal or accounting advice.

Goods and Services Tax (GST)

Working out whether your organisation has to (or should) pay GST on income raised through fundraising events is a difficult area. For more information, see the ATO's Fundraising Guide (below) or seek specific legal or accounting advice.

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Resources

Legislation

Victorian Commission for Gambling Regulation (VCGR) resources

Australian Tax Office (ATO) resources

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