BIM61605 - Measuring the profits (particular trades): Lotteries promoted by sport supporters� societies: specific conditions

S19(1) Gambling Act 2005 (GA 2005)

»Ê¹ÚÌåÓýapp treatment in BIM61601 should be applied where the fund-raising by the society satisfies both the following conditions:

  • the promoter makes clear the fraction or percentage of the purchase price of each ticket or chance which is being donated; and
  • the promoter makes clear the destination of the donation.

»Ê¹ÚÌåÓýapp promoter will be able to establish that this second condition is met:

  • by stating that the donation is to be given to ‘a club or body established and conducted wholly or mainly for one of the purposes specified in [S19(1) GA 2005]â€�, or
  • by stating the name(s) of the beneficiary or beneficiaries and listing the purposes or projects the money will be used for.

»Ê¹ÚÌåÓýappse purposes should fall within S19(1) GA 2005 which covers:

  • charitable purposes,
  • enabling participation in or support of sport, athletics or a cultural activity,
  • other non-commercial purposes, other than that of private gain.

»Ê¹ÚÌåÓýapp lottery promoter may find that identifying the actual beneficiaries and projects is the best method of attracting custom. Where there are multiple purposes/beneficiaries, it is acceptable to include the main ones and a statement such as: ‘a list of the good causes/other beneficiaries that will benefit from this donation is available from…â€�.