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Agriculture & Primary

Aquaculture - R&D Tax Benchmark

What proportion of total business expenses do Australian aquaculture typically claim as R&D under the RDTI?

Typical range
3–15%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 30%
Still defensible with strong evidence
Unusual - review carefully
> 50%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
1–6%
Indirect / supporting activities

What drives R&D intensity in this sector

Disease management, feed formulation and recirculating-system design drive eligible activity.

Sector disclaimer

Standard grow-out operations are excluded. Material allocations need formal trial protocols.

ATO & AusIndustry context

Stock losses during experimental trials may be eligible expenditure if directly tied to the experiment.

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More benchmarks in Agriculture & Primary

Educational benchmark only - not an eligibility test or tax advice. Final eligibility depends on whether your activities meet the s.355-25 / s.355-30 core and supporting R&D definitions and is determined by AusIndustry on registration.