• 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 –$90,000

    $90,000 – $210,000

    More than $210,000

    Income tax return

    Total expenses/turnover

    42% – 59%

    49% – 69%

    72% – 86%

    Average total expenses

    50%

    59%

    78%

    Activity statement

    Non-capital purchases/
    total sales

    28% – 43%

    31% – 45%

    37% – 59%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $90,000

    $90,000 – $210,000

    More than $210,000

    Labour/turnover

    37% – 50%

    26% – 42%

    23% – 37%

    Motor vehicle expenses/turnover

    15% – 23%

    13% – 23%

    6% – 18%

    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 –$90,000

    $90,000 – $210,000

    More than $210,000

    Income tax return

    Total expenses/turnover

    39% – 59%

    49% – 69%

    71% – 87%

    Average total expenses

    49%

    59%

    79%

    Activity statement

    Non-capital purchases/
    total sales

    28% – 42%

    31% – 45%

    38% – 57%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $90,000

    $90,000 – $210,000

    More than $210,000

    Labour/turnover

    27% – 41%

    21% – 35%

    19% – 32%

    Motor vehicle expenses/turnover

    15% – 23%

    12% – 22%

    5% – 18%

    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 –
    $90,000

    $90,000 –
    $210,000

    More than
    $210,000

    Income tax return

    Total expenses/turnover

    39% – 59%

    49% – 70%

    72% – 87%

    Average total expenses

    49%

    60%

    79%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 –
    $90,000

    $90,000 –
    $210,000

    More than
    $210,000

    Labour/turnover

    34% – 48%

    25% – 40%

    22% – 39%

    Motor vehicle expenses/turnover

    15% – 23%

    12% – 22%

    5% – 17%

    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 -
    $90,000

    $90,000 -
    $210,000

    More than
    $210,000

    Income tax return

    Total expenses/turnover

    41% - 60%

    49% - 70%

    73% - 88%

    Average total expenses

    50%

    60%

    81%

    Activity statement

    Non-capital purchases/
    total sales

    29% - 44%

    30% - 44%

    40% - 58%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 -
    $90,000

    $90,000 -
    $210,000

    More than
    $210,000

    Labour/turnover

    14% - 39%

    16% - 35%

    19% - 35%

    Motor vehicle expenses/turnover

    16% - 24%

    13% - 22%

    5% - 18%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43791