Document ID: chunk:federal_register_of_legislation:C2012A00169:clause:2_8
Version: federal_register_of_legislation:C2012A00169
Segment Type: clause
Provision Reference: sch 2 cl 8
Character Range: 51883–53317

8  Subsection 30‑40(1) (table)
Repeal the table, substitute:

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:                                                         the gift must be made for purposes of scientific research in the field of natural or applied science
                                                                                                                                                                                                                                    (a) be registered under the Australian Charities and Not‑for‑profits Commission Act 2012; or
                                                                                                                                                                                                                                    (b) not be an *ACNC type of entity