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Construction & Property

Construction technology (ConTech) - R&D Tax Benchmark

What proportion of total business expenses do Australian construction technology (contech) typically claim as R&D under the RDTI?

Typical range
25–65%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 82%
Still defensible with strong evidence
Unusual - review carefully
> 92%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
5–15%
Indirect / supporting activities

What drives R&D intensity in this sector

Software, robotics and digital-twin platforms behave like SaaS / hardware.

Sector disclaimer

Product-led ConTech sits in line with SaaS or hardware ranges, not with the construction operating business.

ATO & AusIndustry context

Pure construction services delivered alongside the platform must be carved out.

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More benchmarks in Construction & Property

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.