Product development firms / studios - R&D Tax Benchmark
What proportion of total business expenses do Australian product development firms / studios typically claim as R&D under the RDTI?
What drives R&D intensity in this sector
Most output is client-funded; only the studio's own IP, frameworks and reusable platforms may qualify.
Sector disclaimer
Service revenue is excluded. Material allocations usually require a clearly delineated internal-product or IP-development stream.
ATO & AusIndustry context
Confirm 'on own behalf' for each project — IP ownership and financial risk are the key tests.
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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.