Specialist clinics - R&D Tax Benchmark
What proportion of total business expenses do Australian specialist clinics typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
Surgical and specialist clinics occasionally run formal protocols, device pilots or novel procedure development.
Sector disclaimer
Specialist practices can have legitimately higher allocations than GPs where they run protocol-driven experimentation, but most of the practice's expense base is still routine clinical care.
ATO & AusIndustry context
Eligibility hinges on whether the procedure is genuinely novel and hypothesis-led, not merely complex.
Estimate your own RDTI offset
Plug your turnover, total expenses and notional R&D deductions into our free estimator and benchmark them against this sector range automatically.
Open the offset estimatorMore 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.