Clubs with 51 or more gaming machines are required to submit a Community Benefit Statement to the Office of Liquor and Gaming Regulation as part of their annual reporting responsibilities. As the Community Benefit Statement is not subject to audit, clubs are relied upon for the accuracy of the details provided.

The purpose of the Community Benefit Statement is to more formally identify and recognise the nature and extent of contributions made by clubs to charitable, sporting, recreational and other community purposes and initiatives. This makes evident some of the benefits derived by the community from gaming.

Contributions of both a cash and non-cash nature are identified with dollar values. For calculating the value of non-cash benefits, clubs are advised to apply standard market rates, purchase prices and amounts for administrative and operating expenses involved in the provision of the goods and services.

An affiliated entity is either an entity recognised under the Club's constitution or one that has similar objectives and a traditional relationship or arrangement with the Club. An entity not fitting this description is regarded as a non-affiliated entity.