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  • Computer retailing

    Businesses in this industry sell computer hardware, software and related goods. They may also provide sales services and repairs.

    These benchmarks do not apply to other electrical retailers, software developers or computer consultants.

    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

    Cost of sales to turnover is the key benchmark range for this industry – it is likely to be the most accurate when predicting business turnover. If you don't report cost of sales, or only report a small amount, use total expenses to turnover as your key benchmark range instead.

    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

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    38% – 55%

    45% – 59%

    51% – 69%

    Average cost of sales

    46%

    52%

    60%

    Total expenses/turnover

    68% – 84%

    76% – 86%

    84% – 93%

    Average total expenses

    76%

    81%

    89%

    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

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Rent/turnover

    8% – 14%

    5% – 9%

    2% – 4%

    Motor vehicle expenses/turnover

    3% – 6%

    2% – 3%

    1% 

    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

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    38% – 54%

    45% – 57%

    48% – 68%

    Average cost of sales

    46%

    51%

    58%

    Total expenses/turnover

    65% – 81%

    75% – 87%

    83% – 93%

    Average total expenses

    73%

    81%

    88%

    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

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Labour/turnover

    20% – 32%

    15% – 26%

    14% – 24%

    Rent/turnover

    7% – 13%

    6% – 9%

    2% – 4%

    Motor vehicle expenses/turnover

    4% – 6%

    2% – 3%

    1% 

    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

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    40% – 55%

    46% – 59%

    53% – 69%

    Average cost of sales

    47%

    52%

    61%

    Total expenses/turnover

    66% – 81%

    77% – 87%

    86% – 94%

    Average total expenses

    73%

    82%

    90%

    Activity statement – key benchmarks for 2016–17

    Key benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    56% – 74%

    59% – 73%

    64% – 79%

    Tax return – other benchmarks for 2016–17

    Benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Rent/turnover

    8% – 13%

    6% – 9%

    3% – 4%

    Motor vehicle expenses/turnover

    3% – 5%

    1% – 3%

    1% 

    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

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    40% – 55%

    46% – 61%

    53% – 69%

    Average cost of sales

    48%

    54%

    61%

    Total expenses/turnover

    66% – 80%

    77% – 88%

    86% – 94%

    Average total expenses

    73%

    83%

    90%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    55% – 71%

    60% – 74%

    65% – 78%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Labour/turnover

    15% – 25%

    14% – 25%

    12% – 20%

    Rent/turnover

    8% – 13%

    6% – 9%

    3% – 4%

    Motor vehicle expenses/turnover

    3% – 5%

    2% – 3%

    1% 

      Last modified: 29 Apr 2021QC 43797