Energy generation (utility-scale) - R&D Tax Benchmark
What proportion of total business expenses do Australian energy generation (utility-scale) typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
Operating utilities have low intensity; R&D is concentrated in pilot projects.
Sector disclaimer
Day-to-day generation operations are not R&D. Pilot deployments need clear experimental scope.
ATO & AusIndustry context
Standard commissioning is excluded; novel first-of-kind systems may qualify.
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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.