• 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

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Total expenses/turnover

    42% – 67%

    69% – 81%

    79% – 89%

    Average total expenses

    54%

    75%

    84%

    Activity statement

    Non-capital purchases/
    total sales

    38% – 58%

    50% – 66%

    52% – 68%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Cost of sales/turnover

    18% – 37%

    26% – 43%

    31% – 47%

    Labour/turnover

    19% – 30%

    19% – 31%

    22% – 34%

    Motor vehicle expenses/turnover

    7% – 11%

    4% – 7%

    3% – 5%

    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

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Total expenses/turnover

    41% – 66%

    70% – 81%

    79% – 89%

    Average total expenses

    53%

    76%

    84%

    Activity statement

    Non-capital purchases/
    total sales

    36% – 57%

    49% – 66%

    52% – 68%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Cost of sales/turnover

    15% – 34%

    23% – 39%

    25% – 41%

    Labour/turnover

    18% – 28%

    18% – 27%

    20% – 31%

    Motor vehicle expenses/turnover

    7% – 11%

    4% – 7%

    3% – 5%

    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

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Total expenses/turnover

    40% – 65%

    71% – 82%

    80% – 89%

    Average total expenses

    52%

    76%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    37% – 58%

    49% – 65%

    52% – 69%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Cost of sales/turnover

    18% – 37%

    26% – 43%

    31% – 48%

    Labour/turnover

    18% – 29%

    19% – 31%

    21% – 34%

    Motor vehicle expenses/turnover

    7% – 11%

    4% – 6%

    3% – 5%

    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

    $50,000 - $200,000

    $200,000 - $500,000

    More than $500,000

    Income tax return

    Total expenses/turnover

    41% - 66%

    71% - 83%

    80% - 89%

    Average total expenses

    54%

    77%

    84%

    Activity statement

    Purchases - non-capital/
    total sales

    38% - 60%

    50% - 67%

    54% - 70%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 - $200,000

    $200,000 - $500,000

    More than $500,000

    Cost of sales/turnover

    19% - 38%

    27% - 45%

    34% - 49%

    Labour/turnover

    11% - 22%

    17% - 30%

    21% - 33%

    Motor vehicle expenses/turnover

    7% - 11%

    4% - 6%

    2% - 4%

      Last modified: 25 Feb 2016QC 43796