Engineering & Manufacturing

Packaging - R&D Tax Benchmark

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

Typical range

2–10%

Direct (core) R&D as % of expenses

Elevated but plausible

up to 20%

Still defensible with strong evidence

Unusual - review carefully

> 35%

May still be valid; expect AusIndustry scrutiny

Supporting R&D

1–5%

Indirect / supporting activities

What drives R&D intensity in this sector

Sustainable-materials R&D and barrier-performance trials drive eligible activity.

Sector disclaimer

Design refresh and printing changes are excluded. Material-substitution programs with measurable performance hypotheses may qualify.

ATO & AusIndustry context

Cosmetic redesign is excluded; barrier-property experimentation can qualify.

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More 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.