INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions  

Subdivision 30-B - Tables of recipients for deductible gifts  

Research

SECTION 30-40   Research  

30-40(1)  


This table sets out general categories of research recipients.


Research - General
Item Fund, authority or institution Special conditions - fund, authority or institution Special conditions - gift
3.1.1 a university, college, institute, association or organisation which is an approved research institute for the purposes of section 73A (Expenditure on scientific research) of the Income Tax Assessment Act 1936 the approved research institute must:
(a) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or
(b) not be an *ACNC type of entity
the gift must be made for purposes of scientific research in the field of natural or applied science

30-40(2)  


This table sets out specific research recipients.


Research - Specific
Item Fund, authority or institution Special conditions
3.2.1 the Centre for Independent Studies none
.
3.2.2 the Ian Clunies Ross Memorial Foundation none
.
3.2.3 (Repealed by No 41 of 2011)
.
3.2.4 The Menzies Research Centre Public Fund the gift must be made after 2 April 1998
.
3.2.5 The Sir Earl Page Memorial Trust the gift must be made after 6 May 2001
.
3.2.6 Research Australia Limited the gift must be made after 26 June 2001
.
3.2.7 The Page Research Centre Limited the gift must be made after 12 January 2005
.
3.2.8 The Chifley Research Centre Limited the gift must be made after 19 May 2005
.
3.2.9 Don Chipp Foundation Ltd the gift must be made after 26 June 2006
.
3.2.10 Lingiari Policy Centre the gift must be made after 25 July 2006
.
3.2.11 Grattan Institute the gift must be made after 4 March 2009 and before 5 March 2011
.
3.2.12 The Green Institute Limited the gift must be made after 23 June 2009
.
3.2.13 United States Studies Centre the gift must be made after 26 July 2009
.
3.2.14 The Ethics Centre Limited the gift must be made on or after 24 February 2016
.
3.2.15 Centre For Entrepreneurial Research and Innovation Limited the gift must be made after 1 January 2017 and before 31 December 2021


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