Retail, E-commerce & Consumer
Logistics innovation - R&D Tax Benchmark
What proportion of total business expenses do Australian logistics innovation typically claim as R&D under the RDTI?
Typical range
2–12%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 28%
Still defensible with strong evidence
Unusual - review carefully
> 50%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
1–6%
Indirect / supporting activities
What drives R&D intensity in this sector
Routing, telematics and platform R&D may qualify; freight operations do not.
Sector disclaimer
Carrier operations are excluded. Eligible work usually sits in a software or hardware development team.
ATO & AusIndustry context
Network operations are not R&D.
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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.