Income Tax Assessment Act 1997
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 be:
(a) an *Australian government agency; or
(b) a *registered charity; or
(c) operated by an Australian government agency or a registered charity
|the gift must be made for purposes of scientific research in the field of natural or applied science|
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|3.2.3||(Repealed by No 41 of 2011)|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|3.2.11||(Repealed by No 127 of 2021)|
|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|
|3.2.16||The Samuel Griffith Society Inc.||the gift must be made after 30 June 2019|
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