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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.40

Research

  (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 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

  (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

3.2.4

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

3.2.12

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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