• 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 circumstances.

    2013–14 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2013–14 year.

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Tax return

    Cost of sales/turnover

    33% – 46%

    38% – 50%

    44% – 56%

    Average cost of sales

    40%

    44%

    50%

    Total expenses/turnover

    56% – 72%

    67% – 80%

    82% – 91%

    Average total expenses

    64%

    74%

    87%

    Activity statement

    Non-capital purchases/
    total sales

    44% – 63%

    53% – 67%

    57% – 69%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Labour/turnover

    19% – 31%

    15% – 26%

    19% – 28%

    Rent/turnover

    3% – 6%

    2% – 5%

    2% – 3%

    Motor vehicle expenses/turnover

    6% – 9%

    4% – 6%

    2% – 3%

    2012–13 financial year

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

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    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 range

    Annual turnover range

    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 tax returns and activity statements for the 2011–12 year.

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    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 range

    Annual turnover range

    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 tax returns and activity statements for the 2010–11 year.

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    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 range

    Annual turnover range

    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%

      Last modified: 28 Mar 2017QC 43639