Engineering & Manufacturing
Mining equipment / METS - R&D Tax Benchmark
What proportion of total business expenses do Australian mining equipment / mets typically claim as R&D under the RDTI?
Typical range
5–20%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 40%
Still defensible with strong evidence
Unusual - review carefully
> 60%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
2–8%
Indirect / supporting activities
What drives R&D intensity in this sector
Equipment design, autonomy software and processing innovation drive intensity.
Sector disclaimer
Field-service revenue is excluded. R&D usually sits within product development arms.
ATO & AusIndustry context
On-site trials may be supporting; routine maintenance is not eligible.
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 Engineering & Manufacturing
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.