Actual, Reasonable, and Necessary Expenditure

Return to Class 4 gambling financial compliance library

Class 4 operators may use proceeds from gambling to pay for costs that arise from conducting licensed gambling, providing that those costs are actual, reasonable, and necessary (ARN).

This guidance provides explanations and examples to help class 4 gambling operators understand the law and the Department’s expectations as gambling regulator.

• Actual, Reasonable and Necessary Expenditure Guidance - A guide for operators of class 4 gambling in New Zealand (PDF, 240KB)

Webinar on ARN expenditure guidance:

Vicki Scott, Gambling Director and Andrew Henderson, Principal Advisor, Gambling system delve into ARN expenditure guidance and provide valuable insights and practical takeaways for class 4 gambling operators.

• Webinar: Guidance on Actual, reasonable and necessary expenditure (Youtube)
  Read: Webinar video transcript (.docx, 36KB)