Services › Casino and Non-Casino Gaming › Class 4 gambling financial compliance library

This webpage provides guidance for class 4 gambling operators and venues. It focuses on the financial aspects of complying with the Gambling Act.

Class 4 gambling must be operated on a not-for-profit basis for the purpose of raising money for “authorised purposes.” To ensure this happens, there are rules about how money in the class 4 system needs to be used and accounted for. Some of these rules are similar to those for commercial businesses but there are crucial differences.

There are specific requirements regarding how this money should be used and accounted for, which can differ from the rules for commercial businesses or not-for-profits in other sectors. It is important that operators of Class 4 societies, venues and clubs understand and comply with these requirements so that they maximise community benefits as intended by the Gambling Act.

This page will be updated with new information and guidance on an ongoing basis to help class 4 operators understand the law and the Department’s expectations.

If you have suggestions about other financial compliance guidance you would like to see here, please let us know by emailing gambling@dia.govt.nz.

• Actual, Reasonable and Necessary Expenditure

  Guidance on applying the ARN requirements in class 4 gambling.

• Accounting standards for Class 4 societies (PDF, 460KB)

  Guidance on accounting standards.

• Assessing financial viability (PDF, 450KB)

  A guidance has been released to assist sector to compy with their regulatory obligations.

• Understanding and accounting for gross and net proceeds
  (PDF, 600KB)

  Guidance to understand accounting for gross and net proceeds.

• Depreciation and capital expenditure (PDF, 580KB)

  Guidance on depreciation and capital expenditure.
  
  
  

• Glossary of terms
  (PDF, 460KB)

  A glossary of terms used in these guidance documents.
  
  
  
  

Disclaimer:
This document is a general guide to support operators of class 4 gambling.

This guidance covers relevant aspects of the Gambling Act 2003 and its associated regulations and is not intended to replace them.

While the Department of Internal Affairs has taken great care in preparing this guide, it provides guidance only. It should not be relied upon as the sole basis for establishing compliance with all the requirements of the Act and its regulations. For specific situations or problems, it may be necessary to seek independent legal advice.