Retail, E-commerce & Consumer
Warehousing / 3PL innovation - R&D Tax Benchmark
What proportion of total business expenses do Australian warehousing / 3pl innovation typically claim as R&D under the RDTI?
Typical range
2–10%
Direct (core) R&D as % of expenses
Elevated but plausible
up to 25%
Still defensible with strong evidence
Unusual - review carefully
> 45%
May still be valid; expect AusIndustry scrutiny
Supporting R&D
1–5%
Indirect / supporting activities
What drives R&D intensity in this sector
Robotics and WMS development may qualify; pick-and-pack operations do not.
Sector disclaimer
Operations are excluded. Material allocations usually accompany a robotics or software development arm.
ATO & AusIndustry context
Standard 3PL operations are commercial-as-usual.
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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.