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  • Cement rendering

    Businesses in this industry render cement walls and surfaces for both residential and commercial buildings. They may also provide plastering and similar construction services.

    On this page:

    Performance benchmarks

    These benchmarks use information reported on tax returns for the 2018–19 financial year and are updated each year. This is the most current data.

    The benchmarks show ranges of business income to business expenses that you can use to compare your performance against similar businesses in your industry.

    Key benchmark range

    Total expenses to turnover is the key benchmark range for this industry – it is likely to be the most accurate when predicting business turnover.

    Generally, you should fall within the key benchmark range for your particular annual turnover.

    Falling outside the key benchmarks for your industry may indicate your business has room for improvement.

    It may also be worthwhile checking you reported all income and accounted for any trading stock you may have used for private purposes, as these can affect your results. Certain businesses can use amounts we accept as estimates for the value of trading stock used for private purposes.

    See also:

    2018–19 financial year

    Tax return – key benchmarks for 2018–19

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Total expenses/turnover

    38% – 56%

    63% – 77%

    79% – 89%

    Average total expenses

    47%

    70%

    84%

    Other benchmark information that may assist your business

    Not all expenses, such as those below, are reported by every business.

    Because there are fewer businesses in your industry that report this information, only use this information as a guide if it applies to your business.

    Tax return – other benchmarks for 2018–19

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Cost of sales/turnover

    15% – 23%

    20% – 28%

    23% – 31%

    Labour/turnover

    22% – 33%

    25% – 35%

    31% – 45%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 6%

    2% – 3%

    Find out about:

    Performance benchmarks – previous years

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

    On this page:

    See also:

    2017–18 financial year

    Tax return – key benchmarks for 2017–18

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Total expenses/turnover

    40% – 57%

    65% – 76%

    80% – 88%

    Average total expenses

    49%

    70%

    84%

    Other benchmark information that may assist your business

    Not all expenses, such as those below, are reported by every business.

    Because there are fewer businesses in your industry that report this information, only use this information as a guide if it applies to your business.

    Tax return – other benchmarks for 2017–18

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Cost of sales/turnover

    15% – 24%

    20% – 30%

    22% – 31%

    Labour/turnover

    23% – 32%

    25% – 36%

    34% – 43%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 6%

    2% – 3%

    2016–17 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2016–17 year.

    Tax return – key benchmarks for 2016–17

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Total expenses/turnover

    41% – 58%

    65% – 78%

    79% – 88%

    Average total expenses

    50%

    71%

    84%

    Activity statement – key benchmarks for 2016–17

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Non-capital purchases/
    total sales

    41% – 53%

    44% – 63%

    51% – 70%

    Tax return – other benchmarks for 2016–17

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Cost of sales/turnover

    16% – 26%

    22% – 30%

    21% – 30%

    Labour/turnover

    23% – 32%

    23% – 35%

    31% – 44%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 5%

    2% – 3%

    2015–16 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2015–16 year.

    Tax return – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Total expenses/turnover

    43% – 58%

    64% – 77%

    77% – 88%

    Average total expenses

    51%

    71%

    83%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Non-capital purchases/
    total sales

    41% – 53%

    44% – 62%

    52% – 70%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Cost of sales/turnover

    16% – 25%

    23% – 29%

    23% – 31%

    Labour/turnover

    22% – 31%

    24% – 34%

    30% – 44%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 5%

    2% – 3%

    Find out about:

    Input benchmarks

    These input benchmarks are under review. If you have any feedback about how these input benchmarks are used, you can email BusinessSegmentPublishing@ato.gov.au

    You may find the input benchmarks useful in calculating the expected income based on the labour and materials used. They apply to cement renderers who work directly with household customers and who are responsible for purchasing their own materials.

    The input benchmarks have been developed with advice from the West Australian Solid Plastering Association and trade participants.

    They represent the industry norm. You should consider your own personal circumstances when using the input benchmarks to assess your situation.

    These benchmarks are current as at April 2015.

    On this page:

    Input benchmark guide

    The table below sets out input benchmarks for cement renderers.

    You can use this benchmark to compare and check your business performance to the cement rendering industry average.

    Remember:

    • All dollar amounts are GST-inclusive.
    • Prices charged may vary between states and regions.
    • Add extra charges for cost of scaffolding if required.

    Cost of materials – sand, cement, lime as percentage of price charged to customer (see note 1)

    5 – 10

    Cement rendering – sand for 100 square metres (10mm depth, 2 coats) – tonnes

    2

    Cement rendering – sand for 100 square metres (10mm depth, 2 coats) – cubic metres

    1.3

    Cement for 100 square metres – 20kg bags

    10

    Average job size (residential) – square metres

    400

    Days to complete average job (see note 2)
    – two tradespeople

    6

    Days to complete average job (see note 2)
    – three tradespeople

    4

    Days to complete average job (see note 2)

    – four tradespeople

    3

    Price charged per square metre (mid-range)

    $15 – $30

    Note 1: Varies on price charged per square metre.

    Note 2: Includes extras such as set out, clean up and manual wash down.

    Input benchmark – sales turnover

    The table below sets out the income guide for cement renderers.

    You can use this benchmark to:

    • estimate your income
    • compare your income against the cement rendering industry average
    • check that your records accurately reflect your income.

    Remember that all dollar amounts are GST-inclusive and that prices charged may vary between states and regions.

    Sales turnover – income guide for tradespeople

    Income guide

    Two tradespeople

    Three tradespeople

    Four tradespeople

    Amount of sand purchased/used in year (tonnes)

    288

    440

    584

    Amount of cement purchased in year (20kg bags)

    1,440

    2,200

    2,920

    Square metres installed per year

    14,400

    22,000

    29,200

    Average price charged per square metre – materials and labour

    $15 – $30

    $15 – $30

    $15 – $30

    Sales turnover range – labour only

    $88,000 – $154,000

    $132,000 – $231,000

    $176,000 – $308,000

    Sales turnover range – labour and materials

    $216,000 – $432,000

    $330,000 – $660,000

    $438,000 – $876,000

    Average labour charge per day per person

    $250 – $350

    $200 – $350

    $200 – $350

    Average job size – square metres

    400

    400

    400

    Jobs completed per year

    36

    55

    73

    Days to complete average job

    6

    4

    3

    Days worked per year

    220

    220

    220

    Input benchmarks examples

    Example 1

    David runs a cement rendering business and has two subcontractors working regularly for him. They work on household jobs only and charge an average of $20 per square metre (excluding scaffolding charges).

    David reviews the statements from his supplier which show that he has purchased 560 tonnes of sand during the year. David allows two tonnes of sand per 100 square metres and estimates he has completed 28,000 square metres.

    As his supply and installation charges are consistent with the benchmarks, he uses the benchmark guide to calculate that his total sales should have been $560,000.

    David's records show reported income of $555,000. As this is within the benchmarks he is satisfied with his record keeping.

    End of example

     

    Example 2

    Penny has a cement rendering business and has a team of four people on each job.

    On average, Penny charges $25 per square metre (excluding scaffolding charges, which are paid by the customer). Penny estimates her team can render approximately 135 square metres per day, totalling sales of $3,375 per day.

    Checking her business records, Penny finds she has recorded income of $675,000 for the year. Based on these figures, Penny estimates she would have worked 200 days to achieve her yearly income. However, Penny has had a busy year and is sure she worked more than that.

    Penny reviews her quote books and finds six jobs where she received cash payments of $60,000, which had not been recorded as income.

    Recalculating her figures, Penny calculates she worked approximately 220 days and earned $735,000 for the year, which is within the benchmarks.

    Penny contacts her bookkeeper for advice on better record keeping practices.

    End of example

    See also:

      Last modified: 29 Apr 2021QC 43813