Bingo

Can our organisation conduct bingo in Victoria?

Under Victoria’s gambling laws, your organisation must be ‘declared’ (in effect, registered) as a community organisation or charitable organisation by the VCGR before it can conduct bingo in Victoria.

For details on how to become 'declared' as a community or charitable organisation, 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 bingo?

Recent changes to Victorian bingo laws now mean that if you are a 'declared' organisation, you are not required to obtain a minor gaming permit to conduct a bingo session.  Instead, a declared community organisation must complete a 'Notification of intention to conduct bingo sessions' and send this form to VCGR at least 7 days before the commencement of the bingo game(s). 

Once the community organisation notifies VCGR of the intended bingo session, it will receive a 'Notice of Authorised Bingo Sessions' that must be prominently displayed at the entrance to the bingo venue.

If not already 'declared', an organisation may apply to be 'declared' at the same time as submitting the above form, however the 'Application for Declaration as a Community or Charitable Organisation' should be lodged at least 28 days before the commencement of the bingo game(s).

Once an organisation has received authorisation to conduct bingo sessions, it must advise VCGR when any of the following incidents occur:

• There are changes to the information provided to VCGR and printed on the Notice of Authorisation (within 7 days of the change taking place).
• Bingo sessions have ceased operating for at least 3 months (within 7 days of ceasing).
• Where the total prize value of a bingo session is expected to exceed $20,000 (at least 3 days prior to that bingo session).
• If the person listed as Nominee for the organisation changes (within 7 days of the change).

For further information on notifying VCGR of an intention to conduct bingo sessions, a link to VCGR's bingo information page has been included the 'Related Resources' section below.

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Does the law say anything about how bingo games must be conducted?

Yes. Once you have authority to conduct bingo sessions, there are quite detailed rules, set out in Victoria’s gambling laws, which prescribe the way games of bingo (and sessions of games) must be conducted. The rules can be varied upon application to VCGR, however in their current form they include:

• versions of bingo games;
• price of tickets and admission;
• duties of the caller and supervisor;
• distribution of prize money; and
• standards of bingo tickets and number generators.

The full rules for conducting bingo events can be found on the VCGR website (see link under 'Related Resources' below). 

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If we have authorisation to conduct bingo sessions, can someone else run the bingo on our behalf?

Yes, but only if they are the holder of a Bingo Centre Operator Licence. These organisations are the only ones who can conduct bingo on behalf of a bingo permit holder. There are specific regulations about these arrangements and you will need to contact the VCGR to determine these.

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Are there laws about the venue in which our organisation conducts bingo?

Yes. A number of venues can be used to conduct bingo. However, where commonly used venues such as local halls or club rooms are used, permit holders can only conduct up to six sessions within a seven day consecutive period before the venue is considered to be a bingo centre. A bingo centre is essentially a place in which more than seven bingo sessions are regularly conducted within seven consecutive days. Generally, the law has greater requirements for those operating more like a business and less for small community groups.

If you are concerned that your community organisation may be conducting a bingo centre, you will need to contact the Commercial Licensing and Monitoring Unit at the VCGR to apply for a Bingo Centre Operator Licence. It is an offence to operate a ‘bingo centre’ without this licence.

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What are our organisation's ongoing record-keeping obligations for bingo?

If your organisation has authority to conduct bingo sessions, it will be required to provide the VCGR (Minor Gaming Unit) with an annual return which, if required to be audited, must be audited by a qualified person. The annual return comprises of your organisation’s monthly bingo records, including:

• total gross receipts;
• total expenses;
• serial numbers of unsold tickets;
• prizes paid;
• the net proceeds of bingo; and
• the balance of each jackpot at the end of each month.

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How should our community organisation treat bingo ticket sales 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 bingo. 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, proceeds from bingo 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)

If your community organisation has been specifically endorsed by the ATO as a tax concession charity (TCC) or a deductible gift recipient (DGR) it will not be required to pay GST on the bingo game fee. If your organisation is not endorsed as a TCC or DGR, whether it is required to pay GST will depend on whether the organisation is registered, or required to be registered, for GST. For more information on TCC, DGR and GST, see the Tax and finance section of this website.

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Related Resources

Related legislation

Related links - Victorian Commission for Gambling Regulation (VCGR)

Related links - Australian Tax Office (ATO)

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