Retail, E-commerce & Consumer
FMCG - R&D Tax Benchmark
What proportion of total business expenses do Australian fmcg typically claim as R&D under the RDTI?
Typical range
1–7%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 15%
Still defensible with strong evidence
Unusual - review carefully
> 30%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
0–4%
Indirect / supporting activities
What drives R&D intensity in this sector
Mass-production COGS dilutes intensity. Discrete NPD pipelines may qualify.
Sector disclaimer
Sales and distribution are excluded. R&D usually centres on a small NPD team and pilot lines.
ATO & AusIndustry context
Routine line-extensions and pack-format changes are not eligible.
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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.