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  • Research

    Type and Item no

    Requirements

    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 either:

    See also

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

    Note: From 14 December 2021, all non-government approved research institutes must be a registered charity. A transitional period applies for eligible not-for-profits. For more information, see DGRs required to be a registered charity.

      Last modified: 14 Oct 2021QC 52593