• 10.a. What is the treatment and valuation for GST purposes of vehicles provided as part of sponsorship arrangements?

    Non-interpretative - other references (see general principles in GSTR 2001/6External Link - Goods and services tax: non-monetary consideration).

    Amounts paid as sponsorship fees are usually payment for services, such as advertising, and will be subject to GST if the sponsored entity is registered for GST.

      Last modified: 07 Jun 2012QC 16411