Pathology - R&D Tax Benchmark
What proportion of total business expenses do Australian pathology typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
Assay development, novel reagent validation and LIMS algorithm work can be eligible; routine testing throughput is not.
Sector disclaimer
Production testing volume is excluded. Higher percentages usually reflect a discrete assay-development or molecular-diagnostics arm.
ATO & AusIndustry context
Routine production once the underlying knowledge is established falls outside the s355-25 core activity definition (no remaining technical unknown).
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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.