Agriculture & Primary

Viticulture / wine - R&D Tax Benchmark

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

Typical range

1–8%

Direct (core) R&D as % of expenses

Elevated but plausible

up to 18%

Still defensible with strong evidence

Unusual - review carefully

> 30%

May still be valid; expect AusIndustry scrutiny

Supporting R&D

0–4%

Indirect / supporting activities

What drives R&D intensity in this sector

New-variety trials, fermentation experimentation and disease-resistance trials drive eligibility.

Sector disclaimer

Established varietal production is not R&D. Genuine trials need documented hypotheses and outcomes.

ATO & AusIndustry context

Vintage-to-vintage variation is not R&D unless tied to a controlled experimental design.

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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.