Biotechnology - R&D Tax Benchmark
What proportion of total business expenses do Australian biotechnology typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
Clinical-stage biotech runs near-pure R&D until commercial revenues appear. Manufacturing scale-up shifts the ratio sharply.
Sector disclaimer
Pre-commercial biotech allocations above 80% are entirely typical. The relevant compliance focus is contemporaneous documentation of each experiment, not the headline percentage.
ATO & AusIndustry context
Clinical trial activity is supporting where it validates eligible core experimentation rather than routine safety/efficacy.
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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.