Medical devices — manufacturing - R&D Tax Benchmark
What proportion of total business expenses do Australian medical devices — manufacturing typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
Established device manufacturers split between production (excluded) and next-gen development (eligible).
Sector disclaimer
Production volume dilutes intensity. Higher percentages are plausible where a discrete next-generation device program is underway.
ATO & AusIndustry context
Routine production line activities fall outside the s355-25 core activity definition.
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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.