Agriculture & Primary

Broadacre farming - R&D Tax Benchmark

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

Typical range

0–5%

Direct (core) R&D as % of expenses

Elevated but plausible

up to 12%

Still defensible with strong evidence

Unusual - review carefully

> 25%

May still be valid; expect AusIndustry scrutiny

Supporting R&D

0–3%

Indirect / supporting activities

What drives R&D intensity in this sector

Production farming is excluded. Eligible R&D is usually a formal trial co-funded by an RDC.

Sector disclaimer

Routine cropping operations are not R&D. Higher allocations usually accompany a documented multi-season trial.

ATO & AusIndustry context

RDC / Grains Research co-funded trials may qualify where hypothesis-led.

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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.