This is a report to the Minister for Consumer Affairs, Gaming and Liquor Regulation (the Minister) by the Independent Review Panel (the Panel) in relation to the allocation of gaming machine entitlements in the State of Victoria from 16 August 2022. The report is provided to the Minister pursuant to section 10.2A.10(1) of the Gambling Regulation Act 2003 (Act). Publication of the report is dealt with in section 10.2A.11 of the Act.