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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.

      Last modified: 19 Jun 2017QC 52593