• 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 – $200,000

    $200,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    44% – 56%

    47% – 61%

    54% – 69%

    Average cost of sales

    50%

    54%

    61%

    Total expenses/turnover

    69% – 83%

    76% – 89%

    87% – 94%

    Average total expenses

    76%

    82%

    90%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    58% – 73%

    61% – 74%

    64% – 80%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Labour/turnover

    21% – 29%

    15% – 25%

    12% – 22%

    Rent/turnover

    7% – 13%

    5% – 8%

    2% – 4%

    Motor vehicle expenses/turnover

    3% – 6%

    2% – 3%

    1% – 2%

    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 – $200,000

    $200,001 – $600,000

    More than $600,000

    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 – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    59% – 73%

    60% – 73%

    64% – 79%

    Tax return – other benchmarks for 2012–13

    Benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $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 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 – $200,000

    $200,001 – $600,000

    More than $600,000

    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 – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    52% – 71%

    57% – 72%

    62% – 78%

    Tax return – other benchmarks for 2011–12

    Benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $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%

      Last modified: 28 Mar 2017QC 43797