Mining & Resources
Oil & gas - R&D Tax Benchmark
What proportion of total business expenses do Australian oil & gas typically claim as R&D under the RDTI?
Typical range
0–5%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 12%
Still defensible with strong evidence
Unusual - review carefully
> 25%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
0–3%
Indirect / supporting activities
What drives R&D intensity in this sector
Subsea, EOR and process-engineering R&D may qualify; production is excluded.
Sector disclaimer
Production is not R&D. Eligible work is usually a discrete technology-pilot project.
ATO & AusIndustry context
Activities related to the extraction of natural resources are explicitly excluded.
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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.