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  • Research

    Requirements for DGR endorsement for research categories

    Type and Item no


    Approved research institute


    An approved research institute is a university, college, institute, association or organisation approved as an approved research institute for the purposes of section 73A of the Income Tax Assessment Act 1936 for undertaking scientific research which is, or may prove to be, of value to Australia.

    The institute must be:

    See also Guidelines for approved research institute applicants.

    Gift condition – only gifts for the purposes of scientific research in the field of natural or applied science are deductible.

    Return to DGR table of categories able to obtain DGR endorsement.

      Last modified: 09 Dec 2021QC 52593