• 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

    $65,000 – $200,000

    $200,000 – $600,000

    More than $600,000

    Tax return

    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

    Non-capital purchases/
    total sales

    58% – 73%

    61% – 74%

    64% – 80%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $200,000

    $200,000 – $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.

    Key benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,000 – $600,000

    More than $600,000

    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 range

    Annual turnover range

    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 tax returns and activity statements for the 2011–12 year.

    Key benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,000 – $600,000

    More than $600,000

    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 range

    Annual turnover range

    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 tax returns and activity statements for the 2010–11 year.

    Key benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,000 – $600,000

    More than $600,000

    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 range

    Annual turnover range

    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%

      Last modified: 28 Mar 2017QC 43797