The bill introduced to the ACT Legislative Assembly this week would allow small and medium clubs to continue to receive a 50 per cent rebate on their gaming machine tax paid.

The scheme has been controversial among some clubs, with two clubs receiving the majority of rebates last financial year.

A review of the rebate published last year showed the biggest winners from the scheme were the Burns Club, receiving $334,223 in rebates last financial year, and the Belconnen Soccer Club, which received $287,407.

They are part of the clubs industry group Canberra Community Clubs, which split from Clubs ACT in 2017.

Canberra Community Clubs chair and Burns Club president Athol Chalmers said the group was supportive of the scheme which had allowed clubs to find ways of staying viable that did not involve pokies.

Burns Club is using the rebate to help develop townhouses on a block of land next door, while Belconnen Soccer Club wants to build a childcare centre.

"With the costs involved in the zoning and development applications we just wouldn't be able to do that without the rebate," he said.

He said he would have thought Clubs ACT would have welcomed the scheme for its smaller to medium members.

"We've got a couple of clubs who benefit ... but the bigger ones don't," he said.

Clubs ACT chief executive officer Gywn Rees did not respond to requests for comment on Friday, but last year noted that three quarters of the rebates had gone to just two clubs.

"This was a deal done two clubs. The levies and taxes that came into effect at 1 July erode most the rebate made available to the other clubs - money that could have been spent helping their communities or to diversify," he said.

"At the last election, Labor promised smaller clubs tax relief through changes to liquor licence fees, water and land rates. In that broken promises place, we have a smokescreen tax rebate that has been revealed to broadly benefit just two clubs."

Attorney-General Gordon Ramsay said the rebate allowed clubs to reinvest and diversify away from pokies as a revenue stream.

"This will support their ongoing financial viability, ability to facilitate new services and support the Canberra community," he said.

He said the bill implemented the ACT Government's findings and conclusions from the statutory review of the operation of the tax rebate.

"The review found the tax rebate supported our community clubs' efforts to diversify their revenue streams away from gaming machines," Mr Ramsay said.

The bill also provides for a phased reduction of the amount of tax rebate received by small and medium clubs, at a rate of 50 cents for every $1 dollar earned over $4 million Gross Gaming Machine Revenue per annum.

The bill includes a number of changes to the ACT's community contributions scheme to support clubs' compliance, while retaining the scheme's overall integrity.

"These changes are being made to better reflect current club business practices and provide clubs with greater flexibility in allocating their contributions to the community, without reducing the amount that clubs are required to contribute," Mr Ramsay said.