• 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 circumstances.

    2013–14 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2013–14 year.

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,000 – $1,000,000

    More than $1,000,000

    Tax return

    Cost of sales/turnover

    58% – 67%

    59% – 68%

    66% – 75%

    Average cost of sales

    62%

    63%

    70%

    Total expenses/turnover

    82% – 89%

    88% – 92%

    92% – 95%

    Average total expenses

    86%

    90%

    94%

    Activity statement

    Non-capital purchases/
    total sales

    70% – 82%

    77% – 84%

    76% – 85%

    GST-free sales/total sales

    33% – 75%

    50% – 77%

    63% – 90%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $500,000

    $500,000 – $1,000,000

    More than $1,000,000

    Labour/turnover

    9% – 15%

    7% – 13%

    7% – 13%

    Rent/turnover

    8% – 14%

    6% – 11%

    4% – 8%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    1%

    2012–13 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2012–13 year.

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,000 –$1,000,000

    More than $1,000,000

    Tax return

    Cost of sales/turnover

    55% – 67%

    59% – 69%

    66% – 74%

    Average cost of sales

    61%

    64%

    70%

    Total expenses/turnover

    84% – 89%

    88% – 92%

    91% – 95%

    Average total expenses

    87%

    90%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    69% – 83%

    74% – 82%

    73% – 85%

    GST-free sales/total sales

    36% – 67%

    51% – 79%

    62% – 89%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $500,000

    $500,000 – $1,000,000

    More than $1,000,000

    Labour/turnover

    9% – 15%

    7% – 13%

    7% – 12%

    Rent/turnover

    8% – 13%

    6% – 10%

    4% – 7%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    1%

    2011–12 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2011–12 year.

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,000 – $1,000,000

    More than
    $1,000,000

    Tax return

    Cost of sales/turnover

    54% – 66%

    61% – 69%

    66% – 75%

    Average cost of sales

    60%

    65%

    71%

    Total expenses/turnover

    81% – 89%

    88% – 93%

    91% – 95%

    Average total expenses

    85%

    91%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    58% – 79%

    68% – 82%

    67% – 83%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $500,000

    $500,000 – $1,000,000

    More than $1,000,000

    Labour/turnover

    9% – 13%

    7% – 10%

    7% – 11%

    Rent/turnover

    8% – 13%

    7% – 10%

    3% – 7%

    2010–11 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2010–11 year.

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,000 – $1,000,000

    More than $1,000,000

    Tax return

    Cost of sales/turnover

    57% – 67%

    62% – 68%

    65% – 74%

    Average cost of sales

    61%

    65%

    70%

    Total expenses/turnover

    83% – 90%

    89% – 93%

    91% – 95%

    Average total expenses

    86%

    91%

    93%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $500,000

    $500,000 – $1,000,000

    More than $1,000,000

    Labour/turnover

    9% – 17%

    7% – 13%

    7% – 12%

    Rent/turnover

    7% – 13%

    6% – 11%

    3% – 7%

      Last modified: 28 Mar 2017QC 43780