(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 |