• 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 – $250,000

    More than $250,000

    Income tax return

    Cost of sales/turnover

    46% – 54%

    42% – 53%

    Average cost of sales

    50%

    48%

    Total expenses/turnover

    80% – 88%

    87% – 93%

    Average total expenses

    84%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    70% – 79%

    65% – 77%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $250,000

    More than $250,000

    Labour/turnover

    13% – 19%

    14% – 22%

    Rent/turnover

    11% – 15%

    8% – 15%

    Motor vehicle expenses/turnover

    3% – 6%

    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 – $250,000

    More than $250,000

    Income tax return

    Cost of sales/turnover

    47% – 54%

    44% – 54%

    Average cost of sales

    51%

    49%

    Total expenses/turnover

    79% – 90%

    86% – 94%

    Average total expenses

    84%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    62% – 80%

    64% – 76%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $250,000

    More than $250,000

    Labour/turnover

    13% – 18%

    13% – 18%

    Rent/turnover

    12% – 18%

    8% – 14%

    Motor vehicle expenses/turnover

    3% – 5%

    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 – $190,000

    $190,000 – $440,000

    More than $440,000

    Income tax return

    Cost of sales/turnover

    51% – 60%

    44% – 54%

    46% – 57%

    Average cost of sales

    55%

    49%

    52%

    Total expenses/turnover

    81% – 91%

    85% – 92%

    86% – 93%

    Average total expenses

    86%

    88%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    67% – 83%

    68% – 77%

    62% – 78%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $190,000

    $190,000 – $440,000

    More than $440,000

    Labour/turnover

    13% – 18%

    14% – 19%

    13% – 19%

    Rent/turnover

    12% – 18%

    10% – 16%

    7% – 12%

    Motor vehicle expenses/turnover

    3% – 5%

    2% – 3%

    1% – 2%

    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 - $500,000

    More than $500,000

    Income tax return

    Cost of sales/turnover

    49% - 59%

    46% - 55%

    46% - 60%

    Average cost of sales

    54%

    51%

    53%

    Total expenses/turnover

    82% - 90%

    86% - 92%

    88% - 95%

    Average total expenses

    86%

    89%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    71% - 81%

    66% - 78%

    66% - 80%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $200,000

    $200,000 - $500,000

    More than $500,000

    Labour/turnover

    7% - 13%

    10% - 18%

    14% - 20%

    Rent/turnover

    12% - 16%

    10% - 15%

    6% - 10%

    Motor vehicle expenses/turnover

    3% - 5%

    2% - 3%

    1%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43795