5.6. Sponsorship & Donations

Sponsorship is a mutually beneficial business relationship between two parties, the business (sponsor) and the club (sponsored).

What is the difference between sponsorship and a donation?

The main difference between a sponsorship and a donation is that sponsorships are based on reciprocity – where cash or in-kind gifts are contributed, usually in exchange for marketing or advertising consideration.

Do you pay GST on sponsorship?

If your organisation or business is registered for GST, you must pay GST on the supply of the benefit you provide in return for the sponsorship you receive.

Do you pay GST on a donation?

Providing the donor is not receiving a material benefit in return for the payment, there are no GST consequences.

Resources and Information:

Contact the SLSQ Media and Marketing Team for further information.

• ATO Website
• ACNC Website
• Sports Community
• Club Help