Businesses in this industry provide long and short-term day care services, before and after school care services and vacation care services. Services carried out at child care centres may be subsidised by government or operated privately by individual or home-based carers.
These benchmarks do not apply to child foster care and play centres.
Performance benchmarks
These performance benchmarks are developed using information reported on income tax returns and activity statements for the 2009-10 year. Performance benchmarks are updated annually.
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To review a comparison of previous years benchmarks, refer to previous year.
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These benchmarks show a number of different financial ratios of business income to business expenses, to help businesses compare their performance against similar businesses in an industry.
The key benchmark ratio for this industry is total expenses to turnover. This ratio is likely to be the most accurate predictor of business turnover.
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Businesses operating outside the key benchmark may be contacted by us.
During an audit, if a business does not have records to support their reported income and expenses, we may use benchmarks and other information available to assess the profits of the business.
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Key benchmark ratio
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Annual turnover range
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$65,000 - $200,000
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$200,000 - $600,000
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More than $600,000
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Income tax return
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Total expenses/turnover
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48% - 68%
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77% - 87%
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81% - 90%
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Average total expenses
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58%
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82%
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86%
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Activity statement
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Non-capital purchases/
total sales
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33% - 46%
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27% - 38%
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28% - 37%
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Benchmarks are published as a range representing the ratios reported by businesses grouped either side of the average. Publishing benchmarks as a range allows for variations across financial years, regions and business models.
The following benchmarks are made available as a guide for businesses to review their performance and business practices against other similar businesses.
The following expenses are not reported by every business, so one or more of these benchmarks may not apply to an individual business.
Benchmark ratio
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Annual turnover range
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Income tax return
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$65,000 - $200,000
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$200,000 - $600,000
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More than $600,000
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Labour/turnover
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32% - 48%
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43% - 53%
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47% - 54%
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Rent/turnover
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9% - 14%
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8% - 13%
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9% - 13%
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Motor vehicle expenses/turnover
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4% - 6%
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1% - 2%
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1%
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Last Modified: Tuesday, 21 February 2012