Guidelines for Gambling Community Benefit Fund applicants
About the GCBF guidelines
Before you start, check that your organisation is eligible for the Gambling Community Benefit Fund (GCBF).
The guidelines explain the funding process and what you need to do at each stage.
To move through the guidelines, select Next section near the end of each page.
Log in to the GCBF online grants portal to review your approved grant. By logging in, you confirm that you have read, understood and will follow the funding guidelines.
If you do not follow the funding guidelines
Your organisation will lose its funding if it does not follow the funding guidelines.
We check grant applications and grant reports. These checks may include site visits.
We do this to make sure:
- the information provided is correct
- grant funds were spent on approved items only
- funding guidelines were followed.
Read the GCBF terms and conditions (PDF, 269KB) for more information.
Section 8.1 of the terms and conditions does not apply to GCBF grants. Successful organisations will not receive GST on grant funding.
Translating and interpreting assistance
Translation and interpreting services are available for people who speak other languages. Call 1800 512 451 and ask for an interpreter.
Privacy
We collect personal information—including your name, email address and phone number—so we can contact you to discuss your organisation’s application, if required. Your information may be shared with other government agencies and members of parliament.
We will only use your information for this purpose. It will otherwise not be used or disclosed unless authorised or required by law. Your personal information will be handled according to the Information Privacy Act 2009.
Note: If you provide an email address to us, your personal information in our communications with you will be stored on our email service provider’s servers, which may be outside Australia. By giving us your email address, you are consenting to the personal information contained within these emails being transferred outside Australia.
Read the Queensland Government privacy statement.
Feedback
We are committed to providing a quality service.
Complete our online feedback form to submit a compliment or complaint about our service.
Contact us
By phone
1800 633 619 (freecall)
By email
GCBF Connect
Get early updates and helpful resources for your next application.
Subscribe now to GCBF Connect.
Social media
Follow us on social media to get the latest news. Updates will include when Gambling Community Benefit Fund rounds open.
Check your organisation can apply
Before you apply, make sure your organisation: |
|---|
| Correct.you aryouyou are is a legal entity, or has an eligible legal entity sponsor |
Correct.yoperates as a not-for-profit organisation |
| Correct.is based in Queensland or provides services in Queensland |
| Correct.is registered in the online grants portal |
| Correct.has financial records that are less than 2 years old. |
Legal entities
A legal entity is an organisation that can enter into a funding agreement and is legally responsible for the grant.
A legal entity can:
- apply for funding
- sponsor an eligible organisation.
A legal entity must:
- be incorporated or registered under Australian law
- have an active Australian Business Number (ABN)
- have a bank account in the organisation's name.
Eligible legal entity types
The table below shows which legal entity can apply and the documents you may need to register or update your organisation.
| Legal entity type | Can apply | Documents required |
|---|---|---|
| Aboriginal Corporation | None | |
| Co-operative | Constitution | |
| Corporation (Pty Ltd or Company Limited by Guarantee) | Constitution | |
| Government entity* | None | |
| Interstate incorporated association | Certificate of Incorporation and Certificate of Registration of a Registrable Australian Body | |
| Organisation established by an Act of Parliament | Documents such as Letters Patent or the establishing legislation | |
| Queensland incorporated association | None | |
| Charitable or not-for-profit trusts | Trust Deed and the Trustee’s Constitution |
*Local Ambulance Committees, Rural Fire Brigades and State Emergency Service (SES) groups are not legal entities. They must apply through the relevant government department.
Sponsored entities
If your organisation is not a legal entity, you may be able to apply through an eligible legal entity sponsor.
The sponsor must:
- review the application before it is submitted
- receive the grant if the application is approved
- accept the legal and financial responsibility for the grant
- work with your organisation to manage and acquit with the grant under the Funding Guidelines and Terms and Conditions.
Organisations that cannot apply
These organisations cannot apply: |
|---|
| Incorrect.individuals, including sole traders |
| Incorrect.for-profit organisations |
| Incorrect.proprietary or public companies limited by shares where shareholders are individuals or for-profit companies |
| Incorrect.trusts that provide a private financial benefit to individuals, as determined by the department |
Incorrect.state, private or independent schools.* |
*Parents and Citizens Associations (P&C’s) and Parents and Friends Associations (P&F’s) can apply.
Read more about registering to apply for GCBF funding.
Application requirements
Register your organisation
Register your organisation in the online grants portal before you apply.
Make sure these details are up to date:
- contact details
- address
- bank account details
- supporting documents.
We check your eligibility each time you apply.
Before you submit
Your organisation must:
- have the right insurance if your application is successful
- follow all local, state and Australian Government laws.
You cannot apply if your organisation:
- already has an application waiting for a decision
- is in the one-round exclusion period
- has an overdue or incomplete grant acquittal
- has financial information that is more than 2 years old
- is submitting a sponsored application through a legal entity with an overdue grant
- is applying for an event that will happen before funding decisions are made
- is outside of Queensland and does not provide service from a Queensland address.
Your application may not be eligible if:
- you do not provide all requested information by the due date
- you only apply for items that are not eligible
- more than one application is submitted for the same location, as assessed by the Department
- you order, commit to or buy items before funding is approved
- you cannot show that goods or services will be supplied through a Queensland delivery address or service provider
- you provide false or misleading information.
If you are sponsoring an application
The legal entity must:
- make sure the sponsored organisation is eligible
- accept legal and financial responsibility for the grant
- agree how grant funds will be managed
- make sure both organisations’ have up-to-date details and financial information
- make sure neither organisation has overdue grant requirements.
Financial records
Your organisation's financial records must be less than 2 years old before you apply.
Example
If applications close on 31 August 2026, your financial information must be dated after 31 August 2024.
Acceptable financial records
You can provide information from:
- audited financial statements
- your organisation’s latest balance sheet
- your latest income and expenditure statement
- financial reports submitted to your regulator as part of your latest annual report
- financial reports presented at your most recent annual general meeting or committee meeting.
What you can apply for
The Gambling Community Benefit Fund (GCBF) supports projects that benefit Queensland communities.
Your organisation can apply for
The items you apply for must support your organisation's work and benefit the community.
You can apply for funding for:
- improvements to community facilities
- equipment, including medical equipment
- vehicles, boats and trailers
- machinery
- community events
- workshops and training
- printing, publications and marketing.
Your organisation cannot apply for
Items bought before approval
You cannot use grant funding for items that were:
- ordered
- bought
- paid for with a deposit
- committed to under a signed agreement
before your grant is approved.
Professional fees
You cannot apply for:
- grant writing fees
- grant management fees
- project management fees.
Other ineligible items
You cannot apply for:
- alcohol
- vouchers, gifts or prizes
- items that mainly benefit 1 person instead of the community
- purchases from a grant writer or related business.
Operating costs
You cannot apply for:
- day-to-day operating expenses
- ongoing costs
- loan repayments
- contingency funds
- overseas travel
- staff or member social events
- facility improvements for
- community titles
- body corporates
- retirement living schemes
- similar entities, as assessed by the Department.
Other funding arrangements
You cannot use a grant to:
- meet matched funding requirements
- pay deposits for another grant
- secure sponsorship
- unlock another funding program
- pay a deposit to buy land or property
- pay a deposit on a loan to buy land or property.
Buying from overseas suppliers
We encourage organisations to buy from Australian suppliers wherever possible.
If you want to buy from an overseas supplier, you must get written approval before you buy the item.
Email us with:
- a supplier quote
- the reason you cannot buy the item in Australia.
If you buy from an overseas supplier without approval, you may have to repay the grant.
How to apply
Submitted your application through the online grants portal.
Your application must:
- be submitted by an eligible organisation
- request eligible items
- explain how the project will benefit Queensland communities
- include all required supporting documents.
We may ask for more information while we assess your application.
Supporting documents
Depending on your application, you may need to provide:
- financial records
- photos of natural disaster damage
- approvals for building or land improvements
- proof that you have the right to use the land or building
- supplier quotes
- any other documents we ask for.
Supplier quotes
Get quotes before you apply so you know the cost of the items you need.
Where possible, get more than one quote. This helps show value for money.
You do not need to include quotes with your application. We may ask for them during the assessment.
Before you apply
Check that: |
|---|
| Correct.your organisation is eligible |
Correct.yyour financial records are less than 2 years old |
| Correct.your supporting documents are attached |
| Correct.your contact details are correct |
Correct.you have answered every question. |
After you apply
After applications close, we:
- Check that your application is eligible.
- Send eligible applications to the Gambling Community Benefit Committee.
- Ask the Committee to recommend which applications should receive funding.
- Email your accountable officer after the Minister makes the funding decisions.
We usually announce funding results 4 to 5 months after applications close.
How we decide
The Committee looks at each eligible application.
Applications are considered in this order.
- Essential repairs or replacements
Items damaged or destroyed by a declared natural disaster in the last 2 years.
- Equipment or building improvements
Equipment or building work that helps your community.
- Vehicles and large equipment
Buses, cars, caravans, boats, tractors, trailers, large mowers, tractors and similar items.
- Community events and programs
Training, workshops, festivals, publications, printing and marketing.
- Recent grant recipients
Organisations that received more than $15,000 from the GCBF in the last 2 years.
The Committee also looks at:
- how the project will help the community
- where the funding will be spent in Queensland
- which community groups will benefit
- your organisation’s financial position
- how long your organisation has been operating
- value for money
- other money or in-kind support for the project
- whether your organisation can earn income
- how many applications the same sponsor has submitted
- government priorities set by the Minister.
When your application is approved
We will email your accountable officer.
You can then log in to the online grants portal to view:
- your approval letter
- the approved funding amount
- the approved items.
We usually pay the grant into your nominated bank account within 14 days.
Before you spend your grant
Check:
- which items were approved
- how much funding each item received
- any conditions that apply to your grant.
Sometimes we cannot approve the full amount you asked for.
For example:
- some items may not be approved
- some items may receive less funding
- you may receive only part of the funding you asked for.
If you go ahead with your project, your organisation must pay any extra costs.
Managing your grant
Only spend grant funds on approved items.
When buying goods or services, you must:
- pay normal market prices
- manage any conflicts of interest
- use licensed builders where the law requires it
- keep all invoices and receipts
- buy from overseas suppliers only if we approved it in writing
- keep the right insurance
- follow all local, state and Australian Government laws.
Conflicts of interest
A conflict of interest happens when someone involved in a buying decision could benefit from that decision.
For example:
- a committee member owns the business selling the goods or services
- a committee member, employee or volunteer is paid to do the work
- the supplier is a family member or close friend of someone making the decision.
If this happens, your organisation must:
- tell the committee before it makes a decision
- record the conflict in the meeting minutes
- make sure the person does not take part in the discussion or decision.
Meeting minutes are the written record of your committee or management meeting.
We may ask to see them when you complete your grant acquittal.
The meeting minutes should show:
- who declared the conflict
- what the conflict was
- that the person did not take part in the discussion or decision
- that the committee approved the purchase.
Example
Your organisation receives funding to build a storage shed.
A committee member owns a building company and offers to do the work.
This is a conflict of interest.
The committee member must tell the committee about the conflict and leave the discussion. The other committee members make the decision.
The meeting minutes must record what happened.
Building work
If the law requires a licensed builder or contractor, you must use one.
We cannot accept invoices or receipts from an unlicensed builders or contractors.
Keep your records
Keep all invoices, receipts and supporting documents for 7 years.
Invoices must:
- be dated after the grant approval or approved variation
- be in your organisation's name
- clearly describe the goods or services.
Acknowledge your funding
You do not have to acknowledge GCBF funding.
If you want to promote your project, use the GCBF Recipient Media Pack. It explains how to acknowledge Queensland Government funding.
If your application is not approved
If your application is not successful, you can apply again in the next funding round if your organisation is eligible.
Change your approved application
Sometimes you may need to change your approved grant after you receive funding.
Some changes can be made in the online grants portal. Other changes need our approval first.
Do not order, sign a contract for, pay a deposit on, or buy any changed items until we approve your request.
If you buy items before we approve the change, you may have to repay your grant.
Before you request a change
Check if you have already spent any of your grant.
If you have, you must:
- submit the invoices and receipts for the money you have spent
- tell us how much grant funding is left in your request.
This helps us assess your request faster.
If you have not spent any of your grant yet, tell us in your request.
What you can change
You can ask to:
- change the quantity of approved items
- change the cost of approved items
- replace an approved item with a similar item that has the same purpose
- ask for more time to submit your acquittal.
Change the quantity or cost
You can change the quantity or cost of approved items in the online grants portal.
These changes are approved automatically if:
- your total grant amount stays the same
- the items still match you approved grant.
Example
Your grant was approved for:
- 2 computers for$4,000
- 1 printer for $1,000.
You can change this to:
- 3 computers for $3,000
- 1 printer for $2,000.
The total grant amount stays at $5,000.
Change an approved item
If you need a different item, you can ask for a change. This is called a variation.
The new item must have the same purpose as the approved item.
Change we can approve
Your organisation was approved to buy a mower.
Later, after getting the grant, you decide a slasher is a better option.
Because both items support the same purpose, you can ask to replace the mower with the slasher.
We only approve changes to a different purpose in exceptional circumstances. For example, this may happen if your organisation is affected by a natural disaster.
Change we cannot approve
Your organisation receives funding for kitchen equipment.
Later, you decide you want to buy a vehicle instead.
We cannot approve this change because it does not match the original purpose of the grant.
If you are not sure, contact us before you make any changes.
Ask for more time
You must submit your acquittal within 6 months of receiving your grant, unless we approve more time.
If you need longer to finish your project, ask for an extension through the online grants portal before your acquittal due date.
Extension up to 6 months
Any organisation can ask for an extension of up to 6 months.
These requests are approved through the online grants portal automatically.
This gives you up to 12 months from your original grant approval to finish your project and submit your acquittal.
Your new acquittal due date will appear in the online grants portal.
Extensions of more than 6 months
If you need more than 12 months, you can ask for another extension.
We review these requests case by case.
We only approve them in exceptional circumstances.
We will email the accountable officer with the outcome.
Need help?
If you are not sure if you need to change your grant, contact us before making any changes.
We can explain your options and help you choose the right process.
Contact us
By phone
1800 633 619 (freecall)
By email
GCBF Connect
Get early updates and helpful resources for your next application.
Subscribe now to GCBF Connect.
Social media
Follow us on social media to get the latest news. Updates will include when Gambling Community Benefit Fund rounds open.
Acquit your grant
After you buy your approved items, you must show us how you spent your grant. This is called acquitting your grant.
Submit your acquittal through the online grants portal.
Before you submit your aquittal
Make sure you have:
- bought only approved items
- had any changes approved through the variation process
- finished your approved project
- kept all invoices and receipts
- checked that your invoices and receipts meet our requirements
- collected any other documents you need.
Documents you need
You must upload invoices or receipts for the approved items you bought.
Your invoices or receipts must:
- be for approved items only
- be dated after your grant or variation was approved
- be in your organisation's name
- clearly describe the goods or services purchased
- be from a genuine business transaction at normal market prices
- include the contractor’s licence number if the law requires it.
You may also need to provide other documents.
For example, if there was a conflict of interest, you must upload a copy of the committee or management meeting minutes.
We may also ask for other documents, such as bank statements. We will let you know if we need them.
If there was a conflict of interest
If a committee member, employee or volunteer had a conflict of interest for a purchase, upload a copy of the committee or management meeting minutes.
The minutes must show:
- who declared the conflict
- what the conflict was
- that the person did not take part in the discussion or decision
- the committee approved the purchase.
If an employee or member bought the item
An employee or member can buy an approved item for the organisation.
If the invoice or receipt is in their name instead of the organisation’s name, we may ask for more information to show the organisation reimbursed them.
Discounts, rebates and trade-ins
If you receive a rebate, subsidy or trade-in, you can only claim the amount your organisation paid.
Example
If you receive a rebate for solar panels, claim only the amount you paid after the rebate.
If you trade in a vehicle, claim only the amount you paid after the trade-in value was deducted.
Documents we cannot accept
We cannot accept:
- quotes
- purchase orders
- sales orders
- statements
- pro-forma invoices
- invoices dated before your grant or variation was approved
- invoices for items that were not approved
- invoices made out to someone other than your organisation, employee or member
- invoices for overseas purchases that were not approved.
Submit your acquittal
Upload your invoices and supporting documents through the online grants portal.
You will also answer a few questions about:
- your project
- how the grant benefited your community.
We will review your acquittal.
We will email the accountable officer to let them know whether:
- your acquittal has been accepted, or
- we need more information.
Keep your records
Keep all grant records and supporting documents for 7 years.
We may check your grant
We may carry out checks to make sure:
- grant funding was spent on approved items
- grant requirements were met
- the information you provided is correct.
These checks may include a site visit to inspect the goods and services you bought.
Goods and Services Tax (GST)
Grants are not increased to cover GST.
How you acquit your grant depends on whether your organisation is registered for GST.
Your organisation | Invoice total |
|---|---|
Registered for GST | Grant amount excluding GST |
Not registered for GST | Grant amount including GST |
Registered for GST example
Your organisation receives a $35,000 grant.
If your organisation is registered for GST, your invoices must total $35,000 excluding GST.
For example, invoices totalling $38,500, including GST equal $35,000 excluding GST.
Not registered for GST example
Your organisation receives a $35,000 grant.
If your organisation is not registered for GST, your invoices must total $35,000 including GST.
Apply again
After your grant has been acquitted and closed, your organisation must wait 1 funding round before applying again.
Example
If your grant is acquitted and closed on 25 November, you cannot apply in the funding round closing 30 November.
You can apply in the next funding round.
Contact us
By phone
1800 633 619 (freecall)
By email
GCBF Connect
Get early updates and helpful resources for your next application.
Subscribe now to GCBF Connect.
Social media
Follow us on social media to get the latest news. Updates will include when Gambling Community Benefit Fund rounds open.
GCBF definitions
These definitions will help you understand the terms used in the Gambling Community Benefit Fund (GCBF) funding guidelines and application process.
A
Accountable officer
A person representing the organisation applying for funding, who has the authority to:
- agree to GCBF funding terms and conditions
- register the organisation
- complete GCBF applications
- acquit GCBF grants on behalf of the organisation.
Act of Parliament
A law that has been enacted as legislation by the federal or state parliament. For example, Parents and Citizens' (P&Cs) associations are established under the Education (General Provisions) Act 2006.
Approval for facility improvements
Written approval from the owner of the facility (building or land) advising they approve the facility improvement if the application is successful. If the approval is provided within the lease, a copy of the lease must be given to us. If the facility is on Department of Education land, the organisation must have approval from the regional infrastructure advisor for the school. Principals are not delegated to provide such approval.
Approved application
An application the Minister has approved to receive GCBF grant funding.
Acquittal
The process of providing documentation (tax invoices/receipts/audit reports) as evidence of the expenditure of all grant funds against the approved funding purpose.
Audit
The evaluation of the expenditure of the grant by a qualified financial auditor.
Auditor (Qualified Financial)
- A registered company auditor.
- A qualified accountant under the ASIC Corporations (Qualified Accountant) Instrument 2016-786.
B
Bank account
A bank account in the name of the legal entity applying for or sponsoring an application.
Bank verification form
A form completed by an organisation's financial institute, which includes the bank account details of your organisation.
Benefit statement
A statement explaining how the grant funds have benefited the Queensland community and your organisation.
C
Commercial terms
Adhering to all relevant laws and regulations and your organisation’s governing documents when buying items or engaging contractors. This may include obligations and rules set by the Associations Incorporation Act 1981 (if applicable) or your organisation’s constitution.
Conflict of interest
When the interests or relationships of an organisation or its members interferes with, or has the potential to interfere with, their eligibility for the grant or gives them a personal advantage or benefit over other applicants. Refer to your organisation’s constitution for how to manage any conflict of interest that may arise.
Consumable items
An item that is used up repeatedly and on an ongoing basis, for example food, drinks, stationery, postage, or petrol.
Custom and practice (for building or land)
A situation where no formal instrument of tenure exists (such as a lease), but an owner verifies that a relationship exists.
E
Exclusion period
The period directly after an organisation is notified that their previous grant has been acquitted and closed, when the organisation can't apply for one funding round (i.e. the next funding round). For example, your funding application was closed by us on 12 August. You can't apply in the funding round that closes 31 August. However you can apply in the round after that, which closes 31 October.
F
Facility improvements
Improvements to an organisation’s facilities can include:
- constructing demountable buildings, amenities blocks, playgrounds, sheds, lighting or storage facilities
- landscaping
- internal and/or external improvements
- upgrades or refurbishments
- fit-outs required to occupy and use the facilities
- installing removable items requiring fixed footings, such as goal posts or shade structures
- installing permanent fixtures including
- air conditioners
- extensions, patios or decks
- solar panels, systems or battery storage
- awnings or shade structures
- fencing
- grandstands or stadium seating.
Financial information (Audited report)
Financial Information refers to details sourced from financial statements that are prepared in accordance with the reporting requirements of your organisation's structure.
If audited financial statements are not available, the most recent balance sheet or income and expenditure statement must be provided for both legal entities and any sponsored entities. This information should include key financial details such as cash at bank, assets, liabilities, income, and expenditure.
Applicants must ensure the financial information entered into the registration form is accurate, up-to-date and includes the date of the financial records, which must be no more than 2 years old at the time of the round closing date.
Funding priorities
Priorities established by the Minister and considered by the Gambling Community Benefit Committee when making funding recommendations.
G
GCBF
Gambling Community Benefit Fund.
GCBF online grants portal
The online grants portal for:
- registering your organisation
- applying for funding
- varying your application
- acquitting your grant.
Grant writer
A person or organisation that is financially reimbursed for assisting with the end-to-end GCBF grants process (from application to acquittal) as determined by the department.
Grant writer associated company
A company that a grant writer is an associate of—or possesses an ownership stake in—as determined by the department.
I
Income and expenditure statement
A document that identifies all forms of income received and payments or expenditure within a given period.
Instrument of tenure
Written proof of the right to use buildings or land, which usually outlines the rules of such a right. Acceptable instruments of tenure include, but are not restricted to:
- leases or sub-leases
- management rights
- occupancy agreements
- licences.
Privately-owned buildings or land need a minimum 3-year tenure from the date you apply for funding.
L
Legal entity
The entity with legal responsibility for a grant, who must have legal authority to enter into an agreement.
Lessor approval
Refer to Approval for facility improvements on this page.
M
Minister
The Attorney-General and Minister for Justice and Minister for Integrity.
N
Natural disaster
A declared disaster listed at Disaster Assist in the last 2 years.
O
Organisation
Either a legal entity or a sponsored entity.
Owner approval
Refer to Approval for facility improvements on this page.
P
Privately-owned land
Land or buildings owned by an individual or a commercial organisation.
Q
Quality assurance
The department checks to ensure an organisation that has applied for or received grant funding is complying with the funding guidelines, and validates information about the grant including registration, applications, changes and acquittals.
R
Referee
Someone willing to testify in writing about the character or ability of a person or organisation.
S
Sponsored entity
An organisation that does not meet the requirements of a legal entity and requires a legal entity to sponsor their grant application.
T
Tenure
See Instrument of tenure on this page.