View surrounding sections Previous section | Next section

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

View history note

Subdivision 30-B - Tables of recipients for deductible gifts

View history reference

Research

SECTION 30-40 Research

View history reference

30-40(1)

View history reference

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

View history note

30-40(2)

View history reference

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
.
3.2.3	(Repealed by No 41 of 2011)
.
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
.
3.2.11	(Repealed by No 127 of 2021)
.
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

View history note

History

S 30-40(2) amended by No 127 of 2021, s 3 and Sch 3 item 53, by repealing table item 3.2.11, effective 1 January 2022. Table item 3.2.11 formerly read:

3.2.11 Grattan Institute the gift must be made after 4 March 2009 and before 5 March 2011

S 30-40(2) amended by No 61 of 2021, s 3 and Sch 5 item 2, by substituting " the gift must be made after 1 January 2017 " for " the gift must be made after 1 January 2017 and before 31 December 2021 " in table item 3.2.15, column headed " Special conditions " , effective 1 July 2021.

S 30-40(2) amended by No 61 of 2020, s 3 and Sch 2 item 1, by inserting table item 3.2.16, effective 1 July 2020.

S 30-40(2) amended by No 118 of 2017, s 3 and Sch 2 item 1, by inserting table item 3.2.15, effective 1 January 2018.

S 30-40(2) amended by No 25 of 2017, s 3 and Sch 3 item 12, by substituting " The Ethics Centre Limited " for " The Ethics Centre Incorporated " in table item 3.2.14, effective 1 September 2017 and applicable in relation to gifts or contributions made on or after the day The Ethics Centre Incorporated ' s name changes to The Ethics Centre Limited.

S 30-40(2) amended by No 25 of 2017, s 3 and Sch 3 item 3, by inserting table item 3.2.14, effective 5 April 2017.

S 30-40(2) amended by No 41 of 2011, s 3 and Sch 5 item 40, by repealing table item 3.2.3, effective 27 June 2011. Table item 3.2.3 formerly read:

3.2.3 the Commonwealth the gift must be made for purposes of research in the Australian Antarctic Territory

S 30-40(2) amended by No 19 of 2010, s 3 and Sch 4 item 3, by inserting table items 3.2.12 and 3.2.13 at the end of the table, applicable in relation to assessments for the 2008-09 income year and later income years.

S 30-40(2) amended by No 42 of 2009, s 3 and Sch 5 item 3, by inserting table item 3.2.11 at the end of the table, applicable in relation to assessments for the 2007-08 income year and later income years.

S 30-40(2) amended by No 4 of 2007 , s 3 and Sch 1 item 2, by inserting table items 3.2.9 and 3.2.10 at the end of the table, effective 19 February 2007.

S 30-40(2) amended by No 160 of 2005 and No 78 of 2005.

S 30-40 amended by No 168 of 2001, No 93 of 1999 and inserted by No 121 of 1997.

View surrounding sectionsBack to top

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.

Individuals online services

Business online services

Agents online services

Non-residents online services

Foreign Investor

Income Tax Assessment Act 1997

Tools

Tax information for

Help and support

" Research - General
Item	Fund, authority or institution	Special conditions
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 gift must be made for purposes of scientific research in the field of natural or applied science "