Mining operations - R&D Tax Benchmark
What proportion of total business expenses do Australian mining operations typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
Mining production is largely excluded by carve-outs; only narrowly-defined experimental processing work may qualify.
Sector disclaimer
Standard mining production is not R&D. Higher allocations usually point to a specific processing or recovery experiment.
ATO & AusIndustry context
Prospecting, exploring and drilling for minerals or petroleum for the purpose of locating or quantifying deposits is excluded under s355-25(2)(b).
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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.