Approved research institute

3.1.1

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:

• an Australian government agency
• a registered charity, or
• operated by an Australian government agency or a registered charity.

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.