• 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.

    Tax return – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    30% – 38%

    33% – 37%

    31% – 38%

    Average cost of sales

    34%

    35%

    34%

    Total expenses/turnover

    72% – 83%

    82% – 90%

    87% – 93%

    Average total expenses

    78%

    86%

    90%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    58% – 69%

    58% – 67%

    53% – 64%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $600,000

    More than $600,000

    Labour/turnover

    16% – 25%

    17% – 24%

    21% – 28%

    Rent/turnover

    13% – 18%

    10% – 15%

    7% – 12%

    Motor vehicle expenses/turnover

    2% – 4%

    1% 

    1%

    2012–13 financial year

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

    Tax return – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    30% – 36%

    33% – 39%

    32% – 39%

    Average cost of sales

    33%

    36%

    35%

    Total expenses/turnover

    74% – 85%

    83% – 90%

    88% – 93%

    Average total expenses

    79%

    87%

    90%

    Activity statement – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    61% – 70%

    57% – 69%

    54% – 64%

    Tax return – other benchmarks for 2012–13

    Benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $600,000

    More than $600,000

    Labour/turnover

    15% – 22%

    18% – 24%

    21% – 27%

    Rent/turnover

    12% – 18%

    9% – 14%

    7% – 13%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    1%

    2011–12 financial year

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

    Tax return – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    31% – 38%

    34% – 38%

    33% – 40%

    Average cost of sales

    35%

    36%

    37%

    Total expenses/turnover

    75% – 85%

    81% – 92%

    86% – 93%

    Average total expenses

    80%

    86%

    90%

    Activity statement – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    56% – 68%

    57% – 68%

    52% – 62%

    Tax return – other benchmarks for 2011–12

    Benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $600,000

    More than $600,000

    Labour/turnover

    13% – 21%

    17% – 24%

    21% – 27%

    Rent/turnover

    11% – 18%

    9% – 14%

    7% – 12%

    Motor vehicle expenses/turnover

    2% – 3%

    1% – 2%

    1%

      Last modified: 28 Mar 2017QC 43820