General medical practice - R&D Tax Benchmark
What proportion of total business expenses do Australian general medical practice typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
GP clinics rarely generate experimental work other than registered clinical trials or distinct software/process R&D arms.
Sector disclaimer
Day-to-day general practice is consultative care, not R&D. Higher allocations typically only appear where the clinic is running formal trials or developing a separate digital health / triage product.
ATO & AusIndustry context
ATO TR 2021/5 emphasises hypothesis-led experimentation. Diagnosis-and-treatment workflows are not core R&D activities.
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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.