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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    View history reference

Subdivision 30-B - Tables of recipients for deductible gifts    View history reference ITAA 36

Research

SECTION 30-40  Research  

 View history reference

30-40(1)  

This table sets out general categories of research recipients.
Research - General
ItemFund, authority or institutionSpecial conditions - fund, authority or institutionSpecial conditions - gift
3.1.1a 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 1936the 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)  

 View history reference
This table sets out specific research recipients.
Research - Specific
ItemFund, authority or institutionSpecial conditions
3.2.1the Centre for Independent Studiesnone
...........
3.2.2the Ian Clunies Ross Memorial Foundationnone
...........
3.2.3(Repealed by No 41 of 2011) 
...........
3.2.4The Menzies Research Centre Public Fundthe gift must be made after 2 April 1998
...........
3.2.5The Sir Earl Page Memorial Trustthe gift must be made after 6 May 2001
...........
3.2.6Research Australia Limitedthe gift must be made after 26 June 2001
...........
3.2.7The Page Research Centre Limitedthe gift must be made after 12 January 2005
...........
3.2.8The Chifley Research Centre Limitedthe gift must be made after 19 May 2005
...........
3.2.9Don Chipp Foundation Ltdthe gift must be made after 26 June 2006
...........
3.2.10Lingiari Policy Centrethe gift must be made after 25 July 2006
...........
3.2.11Grattan Institutethe gift must be made after 4 March 2009 and before 5 March 2011
...........
3.2.12The Green Institute Limitedthe gift must be made after 23 June 2009
...........
3.2.13United States Studies Centrethe gift must be made after 26 July 2009


 



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