Other
Not listed - R&D Tax Benchmark
What proportion of total business expenses do Australian not listed typically claim as R&D under the RDTI?
Typical range
0–100%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 100%
Still defensible with strong evidence
Unusual - review carefully
> 100%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
0–100%
Indirect / supporting activities
What drives R&D intensity in this sector
Pick the closest listed sub-sector for a meaningful benchmark.
Sector disclaimer
No specific benchmark applied. The eligibility tests (technical uncertainty, hypothesis-led experimentation, on own behalf) still apply regardless of sector.
ATO & AusIndustry context
Estimate your own RDTI offset
Plug your turnover, total expenses and notional R&D deductions into our free estimator and benchmark them against this sector range automatically.
Open the offset estimatorEducational 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.