Commercial construction - R&D Tax Benchmark
What proportion of total business expenses do Australian commercial construction typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
Project-based, with rare experimental work around novel facade, structural or services systems.
Sector disclaimer
Routine commercial build work is excluded. Eligible R&D arises only where there is genuine technical uncertainty not resolvable with established engineering.
ATO & AusIndustry context
First-of-type problems within Australia can qualify if hypothesis-led and documented.
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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.