Agriculture & Primary
Irrigation technology - R&D Tax Benchmark
What proportion of total business expenses do Australian irrigation technology typically claim as R&D under the RDTI?
Typical range
10–35%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 55%
Still defensible with strong evidence
Unusual - review carefully
> 75%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
2–8%
Indirect / supporting activities
What drives R&D intensity in this sector
Controls, sensors and water-management R&D behave like hardware / IoT.
Sector disclaimer
Installation services are excluded; product R&D dominates eligible activity.
ATO & AusIndustry context
Field deployment is supporting where it validates eligible core 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.