• 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

    $65,000 – $150,000

    $150,000 – $400,000

    More than $400,000

    Income tax return

    Total expenses/turnover

    30% – 55%

    40% – 68%

    66% – 81%

    Average total expenses

    42%

    54%

    74%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $150,000

    $150,000 – $400,000

    More than $400,000

    Labour/turnover

    27% – 47%

    26% – 44%

    33% – 47%

    Rent/turnover

    6% – 10%

    5% – 9%

    4% – 7%

    Motor vehicle expenses/turnover

    4% – 7%

    3% – 4%

    1% – 2%

    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

    $65,000 – $150,000

    $150,000 – $400,000

    More than $400,000

    Income tax return

    Total expenses/turnover

    29% – 55%

    40% – 68%

    67% – 82%

    Average total expenses

    42%

    54%

    74%

    The following benchmarks can be used as a guide for businesses to review their performance and business practices against other similar businesses.

    Not all expenses are reported by every business, so one or more of the benchmarks below may not apply to your business.

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $150,000

    $150,000 – $400,000

    More than $400,000

    Labour/turnover

    23% – 37%

    24% – 39%

    29% – 43%

    Rent/turnover

    5% – 10%

    5% – 8%

    4% – 7%

    Motor vehicle expenses/turnover

    4% – 6%

    3% – 4%

    1% – 2%

    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

    $65,000 – $225,000

    $225,000 – $400,000

    More than $400,000

    Income tax return

    Total expenses/turnover

    30% – 55%

    49% – 71%

    65% – 82%

    Average total expenses

    42%

    60%

    74%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $225,000

    $225,000 – $400,000

    More than $400,000

    Labour/turnover

    26% – 45%

    26% – 42%

    31% – 46%

    Rent/turnover

    5% – 9%

    5% – 8%

    4% – 6%

    Motor vehicle expenses/turnover

    4% – 6%

    2% – 4%

    1% – 2%

    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

    $65,000 - $225,000

    $225,000 - $400,000

    More than $400,000

    Income tax return

    Total expenses/turnover

    30% - 57%

    52% - 72%

    65% - 80%

    Average total expenses

    44%

    62%

    72%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 -
    $225,000

    $225,000 - $400,000

    More than $400,000

    Labour/turnover

    16% - 39%

    25% - 40%

    29% - 44%

    Rent/turnover

    5% - 9%

    5% - 8%

    4% - 6%

    Motor vehicle
    expenses/turnover

    4% - 6%

    2% - 4%

    1% - 2%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43655