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  • Research

    Type and Item no


    Approved research institute


    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: 22 Oct 2020QC 52593