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  • Industry benchmarks

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    A range of industry benchmarks are available in detailed table format in the form of financial and activity statement ratios. They can be used by tax advisers to identify average performances and those that vary significantly from those averages.

    Industry benchmarks are key financial ratios developed from information provided by individuals, companies, partnerships and trusts on activity statements and tax returns. Included this year for the first time are new sets of benchmarks that combine together data for individuals, companies, partnerships and trusts into the one set of ratios.

    Two sets of ratios are produced for each industry division, group and class, based on the industry codes provided to us on tax returns. The first set includes all entities, while the second set includes profitable businesses only. Some tables are further divided by business status (newly commenced business or established business), while others are broken down by ranges of business income.

    The data used to calculate the financial ratios for the 2015–16 income year was sourced from 2016 individual, company, partnership or trust tax returns processed up to 31 October 2017.

    The data used to calculate the activity statement ratios for the 2016–17 financial years was sourced from business and instalment activity statements processed up to 31 October 2017.

    Along with these industry benchmarks, we also produce a set of small business benchmarks which focus on small businesses with turnover ranges up to $15 million. Refer to our Frequently asked questions for more about the difference between industry benchmarks and small business benchmarks.

    Industry benchmarks detailed tables

    2015–16 financial ratios

    Table 1External Link
    Individual financial ratios, for the 2015–16 income year, by:

    • industry
    • profitable status
    • business status or turnover range.

    Table 2External Link
    Company financial ratios, for the 2015–16 income year, by:

    • industry
    • profitable status
    • business status or turnover range.

    Table 3External Link
    Partnership financial ratios, for the 2015–16 income year, by:

    • industry
    • profitable status
    • business status or turnover range.

    Table 4External Link
    Trust financial ratios, for the 2015–16 income year, by:

    • industry
    • profitable status
    • business status or turnover range.

    Table 5External Link
    Financial ratios for all entities combined, for the 2015–16 income year, by:

    • industry
    • profitable status
    • business status or turnover range.
    2016–17 activity statement ratios

    Table 1External Link
    Individual activity statement ratios, for the 2016–17 financial year, by:

    • industry
    • profitable status
    • business status or turnover range.

    Table 2External Link
    Company activity statement ratios, for the 2016–17 financial year, by:

    • industry
    • profitable status
    • business status or turnover range.

    Table 3External Link
    Partnership activity statement ratios, for the 2016–17 financial year, by:

    • industry
    • profitable status
    • business status or turnover range.

    Table 4External Link
    Trust activity statement ratios, for the 2016–17 financial year, by:

    • industry
    • profitable status
    • business status or turnover range.

    Table 5External Link
    Activity statement ratios for all entities, for the 2016–17 financial year, by:

    • industry
    • profitable status
    • business status or turnover range.
      Last modified: 03 Jul 2018QC 54740