All benchmarks
Healthcare & Medical

Aged care innovation - R&D Tax Benchmark

What proportion of total business expenses do Australian aged care innovation typically claim as R&D under the RDTI?

Typical range
0–4%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 10%
Still defensible with strong evidence
Unusual - review carefully
> 20%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
0–3%
Indirect / supporting activities

What drives R&D intensity in this sector

Care delivery is excluded. Eligible R&D usually sits inside a tech subsidiary or formal pilot programme.

Sector disclaimer

Standard care delivery is not R&D. Higher allocations typically reflect a software arm or government-co-funded pilot, not the operating facility itself.

ATO & AusIndustry context

Care-services revenue and staffing should be excluded from notional R&D unless directly tied to an experimental protocol.

Estimate your own RDTI offset

Plug your turnover, total expenses and notional R&D deductions into our free estimator and benchmark them against this sector range automatically.

Open the offset estimator

More benchmarks in Healthcare & Medical

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.