• Performance benchmarks – previous years

    Note: This information does not apply to the current year. Check the content carefully to ensure it is applicable to your circumstance.

    2012–13 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2012–13 year.

    Key benchmark ratio

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Income tax return

    Cost of sales/turnover

    33% – 47%

    37% – 50%

    44% – 56%

    Average cost of sales

    40%

    43%

    50%

    Total expenses/turnover

    56% – 72%

    67% – 80%

    82% – 91%

    Average total expenses

    64%

    74%

    86%

    Activity statement

    Non-capital purchases/
    total sales

    44% – 64%

    54% – 66%

    58% – 70%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Labour/turnover

    20% – 33%

    14% – 25%

    19% – 28%

    Rent/turnover

    3% – 6%

    2% – 5%

    2% – 3%

    Motor vehicle expenses/turnover

    6% – 9%

    4% – 6%

    2% – 3%

    2011–12 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2011–12 year.

    Key benchmark ratio

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Income tax return

    Cost of sales/turnover

    27% – 43%

    36% – 49%

    43% – 56%

    Average cost of sales

    35%

    43%

    49%

    Total expenses/turnover

    56% – 73%

    67% – 81%

    82% – 91%

    Average total expenses

    65%

    74%

    87%

    Activity statement

    Non-capital purchases/
    total sales

    40% – 61%

    51% – 65%

    57% – 69%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Labour/turnover

    18% – 28%

    14% – 24%

    18% – 27%

    Rent/turnover

    3% – 6%

    2% – 4%

    1% – 3%

    Motor vehicle expenses/turnover

    6% – 9%

    4% – 6%

    2% – 3%

    2010–11 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2010–11 year.

    Key benchmark ratio

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Income tax return

    Cost of sales/turnover

    31% – 46%

    39% – 51%

    45% – 57%

    Average cost of sales

    38%

    45%

    51%

    Total expenses/turnover

    57% – 73%

    68% – 82%

    83% – 91%

    Average total expenses

    65%

    75%

    87%

    Activity statement

    Non-capital purchases/
    total sales

    44% – 65%

    54% – 68%

    59% – 70%

     

     Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 - $150,000

    $150,000 - $600,000

    More than $600,000

    Labour/turnover

    6% - 21%

    12% - 23%

    17% - 26%

    Rent/turnover

    3% - 6%

    2% - 4%

    1% - 3%

    Motor vehicle expenses/turnover

    6% - 9%

    4% - 6%

    2% - 3%

    2009–10 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2009–10 year.

    Key benchmark ratio

    Annual turnover range

    $50,000 - $150,000

    $150,000 - $600,000

    More than $600,000

    Income tax return

    Cost of sales/turnover

    32% - 48%

    40% - 52%

    45% - 59%

    Average cost of sales

    40%

    46%

    52%

    Total expenses/turnover

    57% - 75%

    69% - 82%

    84% - 92%

    Average total expenses

    66%

    76%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    45% - 65%

    55% - 69%

    59% - 72%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 - $150,000

    $150,000 - $600,000

    More than $600,000

    Labour/turnover

    8% - 22%

    10% - 23%

    18% - 27%

    Rent/turnover

    3% - 5%

    2% - 4%

    1% - 3%

    Motor vehicle expenses/turnover

    6% - 9%

    4% - 6%

    2% - 3%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43639