Mining & Resources

Mineral exploration - R&D Tax Benchmark

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

Typical range

2–10%

Direct (core) R&D as % of expenses

Elevated but plausible

up to 25%

Still defensible with strong evidence

Unusual - review carefully

> 40%

May still be valid; expect AusIndustry scrutiny

Supporting R&D

0–4%

Indirect / supporting activities

What drives R&D intensity in this sector

Novel geophysical techniques and ore-body characterisation methods may qualify.

Sector disclaimer

Routine drilling for resource estimation is not R&D. New technique trials may qualify if hypothesis-led.

ATO & AusIndustry context

Prospecting and routine drill-out are excluded; novel technique trials may qualify.

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More benchmarks in Mining & Resources

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.