1.1

charitable institution

see sections 50-50 and 50-52

1.2

religious institution

see section 50-50

1.3

scientific institution

see section 50- 55

1.4

public educational institution

see section 50- 55

1.5

fund established for public charitable purposes by will before 1 July 1997

see sections 50-52 and 50-57

1.5A

trust covered by paragraph 50-80(1)(c)

see sections 50-52 and 50-60

1.5B

fund established in Australia for public charitable purposes by will or instrument of trust (and not covered by item 1.5 or 1.5A)

see sections 50-52 and 50-60

1.6

fund established to enable scientific
research to be conducted by or in
conjunction with a public university or
public hospital

see section 50- 65

1.7

society, association or club established for the encouragement of science

see section 50-70

1.8

Global Carbon Capture and Storage Institute Ltd

only amounts included in assessable income:

(a) on or after 1 July 2009; and

(b) before 1 July 2013