Healthcare & Medical

Radiology / imaging - R&D Tax Benchmark

What proportion of total business expenses do Australian radiology / imaging typically claim as R&D under the RDTI?

Typical range

0–6%

Direct (core) R&D as % of expenses

Elevated but plausible

up to 15%

Still defensible with strong evidence

Unusual - review carefully

> 30%

May still be valid; expect AusIndustry scrutiny

Supporting R&D

1–4%

Indirect / supporting activities

What drives R&D intensity in this sector

AI-assisted reading, novel imaging protocols and reconstruction algorithms can drive a small but real R&D layer.

Sector disclaimer

Routine scanning is not R&D. Higher allocations are plausible where the practice is developing AI tooling or validating new acquisition protocols.

ATO & AusIndustry context

Hardware purchases are not R&D; only the experimental development around them may qualify.

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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.