Deep tech / R&D-heavy startups - R&D Tax Benchmark
What proportion of total business expenses do Australian deep tech / r&d-heavy startups typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
Companies in quantum, photonics, advanced materials, novel semiconductors etc. often have minimal non-R&D spend.
Sector disclaimer
Deep-tech businesses regularly sit at 80%+ direct R&D and that is entirely consistent with their commercial model. The compliance focus is on per-experiment documentation, not the headline ratio.
ATO & AusIndustry context
Capital equipment purchases are not R&D; their consumable use during experiments may be.
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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.