• 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 – $200,000

    $200,000 – $600,000

    More than $600,000

    Income tax return

    Cost of sales/turnover

    42% – 56%

    45% – 61%

    53% – 70%

    Average cost of sales

    49%

    53%

    61%

    Total expenses/turnover

    70% – 83%

    78% – 89%

    86% – 94%

    Average total expenses

    77%

    84%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    59% – 73%

    60% – 73%

    64% – 79%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $200,000

    $200,000 – $600,000

    More than $600,000

    Labour/turnover

    18% – 28%

    15% – 23%

    13% – 23%

    Rent/turnover

    7% – 13%

    5% – 8%

    3% – 4%

    Motor vehicle expenses/turnover

    4% – 6%

    2% – 3%

    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 – $200,000

    $200,000 – $600,000

    More than $600,000

    Income tax return

    Cost of sales/turnover

    40% – 57%

    45% – 61%

    54% – 70%

    Average cost of sales

    48%

    53%

    62%

    Total expenses/turnover

    71% – 84%

    78% – 89%

    87% – 94%

    Average total expenses

    77%

    84%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    52% – 71%

    57% – 72%

    62% – 78%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $200,000

    $200,000 – $600,000

    More than $600,000

    Labour/turnover

    16% – 24%

    13% – 21%

    11% – 20%

    Rent/turnover

    7% – 12%

    5% – 8%

    3% – 4%

    Motor vehicle expenses/turnover

    3% – 6%

    2% – 3%

    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 – $200,000

    $200,000 – $600,000

    More than $600,000

    Income tax return

    Cost of sales/turnover

    46% – 61%

    50% – 64%

    58% – 76%

    Average cost of sales

    54%

    57%

    67%

    Total expenses/turnover

    73% – 85%

    79% – 90%

    89% – 96%

    Average total expenses

    79%

    84%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    60% – 76%

    62% – 76%

    67% – 80%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $200,000

    $200,000 – $600,000

    More than $600,000

    Labour/turnover

    17% – 24%

    14% – 23%

    9% – 19%

    Rent/turnover

    6% – 11%

    5% – 7%

    2% – 4%

    Motor vehicle expenses/turnover

    3% – 6%

    2% – 3%

    1%

    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 - $200,000

    $200,000 - $600,000

    More than $600,000

    Income tax return

    Cost of sales/turnover

    51% - 64%

    51% - 65%

    59% - 76%

    Average cost of sales

    58%

    58%

    68%

    Total expenses/turnover

    75% - 86%

    79% - 90%

    89% - 96%

    Average total expenses

    81%

    85%

    93%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $200,000

    $200,000 - $600,000

    More than $600,000

    Labour/turnover

    9% - 18%

    11% - 19%

    9% - 18%

    Rent/turnover

    6% - 11%

    4% - 7%

    2% - 4%

    Motor vehicle expenses/turnover

    3% - 5%

    2% - 3%

    1%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43797