Dental specialists
Businesses in this industry provide specialist dental services. Specialist practitioners include paediatric dentists, orthodontists, prosthodontists, periodontists, endodontists, oral and maxillofacial surgeons, oral pathologists and oral surgeons.
These benchmarks do not apply to general dental surgeons, hygienists, assistants or technicians.
Performance benchmarks
These benchmarks use information reported on tax returns and activity statements for the 2016–17 financial year, and are updated each year. This is the most current data.
The benchmarks show ranges of business income to business expenses that you can use to compare your performance against similar businesses in your industry.
Key benchmark range
Total expenses to turnover is the key benchmark range for this industry – it is likely to be the most accurate when predicting business turnover.
Generally, you should fall within the key benchmark range for your particular annual turnover.
Falling outside the key benchmarks for your industry may indicate your business has room for improvement.
It may also be worthwhile checking you reported all income and accounted for any trading stock you may have used for private purposes, as these can affect your results. Certain businesses can use amounts we accept as estimates, check if they are available for you.
See also:
2016–17 financial year
Tax return – key benchmarks for 2016–17
Key benchmark range
|
Annual turnover range
|
$65,000 – $250,000
|
$250,001 – $750,000
|
More than $750,000
|
Total expenses/turnover
|
46% – 65%
|
59% – 71%
|
60% – 74%
|
Average total expenses
|
56%
|
65%
|
67%
|
Activity statement – key benchmarks for 2016–17
Key benchmark range
|
Annual turnover range
|
$65,000 – $250,000
|
$250,001 – $750,000
|
More than $750,000
|
Non-capital purchases/
total sales
|
26% – 50%
|
39% – 58%
|
42% – 58%
|
GST-free sales/total sales
|
50% – 89%
|
64% – 85%
|
71% – 96%
|
Other benchmark information that may assist your business
Not all expenses, such as those below, are reported by every business.
Because there are fewer businesses in your industry that report this information, only use this information as a guide if it applies to your business.
Tax return – other benchmarks for 2016–17
Benchmark range
|
Annual turnover range
|
$65,000 – $250,000
|
$250,001 – $750,000
|
More than $750,000
|
Labour/turnover
|
20% – 29%
|
18% – 27%
|
14% – 26%
|
Rent/turnover
|
9% – 16%
|
7% – 12%
|
5% – 8%
|
Motor vehicle expenses/turnover
|
2% – 3%
|
1% – 2%
|
0% – 1%
|