• 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 – $110,000

    $110,000 – $400,000

    More than $400,000

    Tax return

    Total expenses/turnover

    34% – 52%

    56% – 73%

    80% – 89%

    Average total expenses

    43%

    64%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    26% – 45%

    39% – 59%

    58% – 72%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $110,000

    $110,000 – $400,000

    More than $400,000

    Cost of sales/turnover

    11% – 26%

    20% – 35%

    29% – 41%

    Labour/turnover

    22% – 35%

    22% – 34%

    26% – 42%

    Motor vehicle expenses/turnover

    8% – 12%

    5% – 7%

    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 – $110,000

    $110,000 – $400,000

    More than $400,000

    Tax return

    Total expenses/turnover

    35% – 53%

    57% – 73%

    80% – 89%

    Average total expenses

    44%

    65%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    26% – 44%

    40% – 60%

    59% – 73%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $110,000

    $110,000 – $400,000

    More than $400,000

    Cost of sales/turnover

    11% – 26%

    20% – 36%

    29% – 43%

    Labour/turnover

    23% – 34%

    22% – 35%

    25% – 41%

    Motor vehicle expenses/turnover

    8% – 12%

    4% – 7%

    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 – $110,000

    $110,000 – $400,000

    More than $400,000

    Tax return

    Total expenses/turnover

    33% – 51%

    56% – 73%

    81% – 89%

    Average total expenses

    42%

    65%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    25% – 43%

    38% – 59%

    57% – 71%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $110,000

    $110,000 – $400,000

    More than $400,000

    Cost of sales/turnover

    9% – 21%

    15% – 29%

    22% – 33%

    Labour/turnover

    20% – 28%

    19% – 29%

    17% – 31%

    Motor vehicle expenses/turnover

    8% – 12%

    5% – 7%

    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 – $110,000

    $110,000 – $400,000

    More than $400,000

    Tax return

    Total expenses/turnover

    33% – 51%

    56% – 72%

    81% – 89%

    Average total expenses

    42%

    64%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    24% – 43%

    38% – 59%

    58% – 73%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $110,000

    $110,000 – $400,000

    More than $400,000

    Cost of sales/turnover

    10% – 25%

    20% – 37%

    30% – 45%

    Labour/turnover

    23% – 35%

    22% – 35%

    24% – 40%

    Motor vehicle expenses/turnover

    8% – 11%

    4% – 7%

    2% – 3%

      Last modified: 28 Mar 2017QC 43819