Residential construction - R&D Tax Benchmark
What proportion of total business expenses do Australian residential construction typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
Residential build is overwhelmingly routine. Genuine R&D usually involves novel materials or modular systems.
Sector disclaimer
Standard residential construction is not R&D. Higher allocations usually reflect a discrete modular, prefab or sustainability R&D programme.
ATO & AusIndustry context
AusIndustry sector guidance for Building & Construction is explicit that customary trade practice is excluded.
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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.