s 8
In forceSubsection 30‑40(1) (table)
Part 1.6Interaction with Australian Charities and Not‑for‑profits Commission Act 2012
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:
(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
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