• Input benchmarks

    You may find the input benchmarks useful in calculating the expected income based on the labour and materials used. They apply to concreters who work directly with household customers and who are responsible for purchasing their own materials.

    The input benchmarks have been developed in consultation with the:

    • Concrete Placers Association of NSW
    • Concreting Industry Association of Queensland
    • Master Concreters Association of Victoria.

    They represent the industry norm. You should consider your own personal circumstances when using the input benchmarks to assess your situation.

    These benchmarks are current as at April 2015.

    Input benchmark guide

    The table below sets out benchmarks for concreters.

    You can use this benchmark to compare and check your business performance to the concreting industry average.

    Benchmark guide

    Coverage rate for steel mesh (square metres)
    (using 14 square metre sheet)


    Coverage rate for one cubic metre of concrete at 100mm thick (square metres)
    Concrete could be ready mix or mixed on site from:

    16 x 20kg bags of cement

    750kg sand (1/2 cubic metre)

    1.2 tonnes aggregate


    Cost of materials as a percentage of price charged to customer

    50 – 60

    Average job size (square metres)
    (for example, driveway, plain slab)


    Days to complete average job (including one day for excavation)

    two tradespersons


    three tradespersons


    Price charged ($) per square metre
    Plain concrete $50 to $55 with additional charges for coloured, stamped or stencilled

    50 – 70

    Note: All dollar amounts are GST-inclusive.

    Input benchmark – sales turnover

    You can use this benchmark to:

    • estimate your income
    • compare your income against the concreting industry average
    • check that your records accurately reflect your income.

    Income guide

    Two tradesmen

    Three tradesmen

    Number of sheets of steel mesh used per year



    Amount of concrete used per year (cubic metres)



    Square metres completed per year



    Price ($) per square metre

    50 – 70

    50 – 70

    Sales turnover range ($)
    (labour and materials)

    255,500 – 357,700

    385,000 – 539,000

    Average labour charge ($) per day

    200 – 300 each

    200 – 300 each

    Average job size (square metres)



    Jobs completed per year



    Days to complete average job



    Days worked per year




    • All dollar amounts are GST-inclusive.
    • The amount of ready-mix and mix-on-site concrete used can vary depending on load bearing requirements and location.

    Input benchmark examples

    Example 1

    Kevin and Joe run a concreting business. They work on household jobs only, providing both plain and stencilled concrete.

    Going through statements from their suppliers, Kevin estimates that they have purchased 492 cubic metres of concrete during the year. Using the benchmark concrete coverage rate and the average benchmark price per square metre, Kevin estimates a total income of $295,200 for the year.

    Kevin and Joe's records only show income of $186,700, which is well below the benchmarks. Kevin can't see any reason why their performance would be so far outside the benchmark so he contacts his tax agent for advice on record keeping.

    Example 2

    Richard runs a concreting business with one employee doing basic domestic jobs. His records show that he purchased 450 standard sheets of steel mesh in the year.

    Using the benchmark coverage rate, Richard should have laid approximately 5,400 square metres of concrete.

    Using the benchmark average price per square metre, Richard's sales should be around $324,000.

    Richard's records show reported income of $320,000, which is within the benchmarks. He is happy with his record keeping.

    Example 3

    David and Harold are partners in a concreting business. Going through their invoices, they estimate that they have laid 3,500 square metres of concrete during the year.

    Using the benchmark average price per square metre, David and Harold estimate their income as $210,000 for the year.

    Using the benchmarks on the number of days to complete an average job, David and Harold estimate that they worked a total of 150 days.

    They compare their results to the benchmarks. It has been a busy year and David is concerned that their figures are incorrect. He reviews his diary and quote book and finds 60 days of work where he received cash payments and used the quote as an invoice. This is an additional $84,000 in income and 1,400 square metres of concrete laid.

    Recalculating their figures, David and Harold have laid 4,900 square metres of concrete and earned income of $294,000 for the year. This is within the benchmarks.

    David and Harold review their record-keeping practices to make sure they have the right paperwork when preparing future business activity statements and income tax returns.

    End of example

    See also:

      Last modified: 28 Mar 2017QC 43796