• 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

    $250,000 – $500,000

    More than $500,000

    Income tax return

    Cost of sales/turnover

    40% – 47%

    45% – 50%

    45% – 50%

    Average cost of sales

    44%

    47%

    47%

    Total expenses/turnover

    78% – 85%

    80% – 88%

    85% – 91%

    Average total expenses

    82%

    84%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    64% – 75%

    61% – 70%

    59% – 67%

    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

    $250,000 – $500,000

    More than $500,000

    Income tax return

    Cost of sales/turnover

    41% – 48%

    45% – 50%

    45% – 50%

    Average cost of sales

    45%

    48%

    47%

    Total expenses/turnover

    79% – 86%

    80% – 88%

    85% – 91%

    Average total expenses

    83%

    84%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    64% – 74%

    57% – 67%

    58% – 66%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $250,000

    $250,000 – $500,000

    More than $500,000

    Labour/turnover

    10% – 15%

    10% – 15%

    13% – 18%

    Rent/turnover

    12% – 17%

    7% – 12%

    6% – 10%

    Motor vehicle expenses/turnover

    2%

    1% – 2%

    1%

    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 – $250,000

    $250,000 – $500,000

    More than $500,000

    Income tax return

    Cost of sales/turnover

    42% – 49%

    47% – 52%

    45% – 51%

    Average cost of sales

    45%

    50%

    48%

    Total expenses/turnover

    78% – 86%

    81% – 89%

    85% – 91%

    Average total expenses

    82%

    85%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    65% – 74%

    62% – 71%

    61% – 69%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $250,000

    $250,000 – $500,000

    More than $500,000

    Labour/turnover

    10% – 16%

    10% – 16%

    14% – 19%

    Rent/turnover

    12% – 17%

    7% – 11%

    6% – 10%

    Motor vehicle expenses/turnover

    2%

    1%

    1%

    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 - $250,000

    $250,000 - $500,000

    More than $500,000

    Income tax return

    Cost of sales/turnover

    43% - 51%

    48% - 53%

    45% - 53%

    Average cost of sales

    47%

    50%

    49%

    Total expenses/turnover

    79% - 86%

    82% - 89%

    86% - 94%

    Average total expenses

    82%

    86%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    66% - 76%

    62% - 73%

    61% - 72%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $250,000

    $250,000 - $500,000

    More than $500,000

    Labour/turnover

    6% - 12%

    9% - 14%

    12% - 20%

    Rent/turnover

    12% - 17%

    7% - 12%

    6% - 9%

    Motor vehicle expenses/turnover

    2% - 3%

    1%

    1%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43781