Agriculture & Primary
Crop science - R&D Tax Benchmark
What proportion of total business expenses do Australian crop science typically claim as R&D under the RDTI?
Typical range
30–70%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 85%
Still defensible with strong evidence
Unusual - review carefully
> 93%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
3–10%
Indirect / supporting activities
What drives R&D intensity in this sector
Trait-development companies are R&D-dominant.
Sector disclaimer
Pre-commercial crop-science businesses regularly exceed 60% direct R&D.
ATO & AusIndustry context
Field trial expenditure is supporting where it validates hypothesis-led experimentation.
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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.