Construction & Property

Sustainability / green building innovation - R&D Tax Benchmark

What proportion of total business expenses do Australian sustainability / green building innovation typically claim as R&D under the RDTI?

Typical range

5–25%

Direct (core) R&D as % of expenses

Elevated but plausible

up to 45%

Still defensible with strong evidence

Unusual - review carefully

> 65%

May still be valid; expect AusIndustry scrutiny

Supporting R&D

2–8%

Indirect / supporting activities

What drives R&D intensity in this sector

Novel material trials and energy-performance experiments drive eligible activity.

Sector disclaimer

Compliance with NCC/BCA targets alone is not R&D. Experimentation beyond established performance is required.

ATO & AusIndustry context

Compliance work is excluded; experimentation beyond established performance can qualify.

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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.