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  • Fuel retailing

    Businesses in this industry sell fuel and some motor vehicle related products. They may also sell supermarket items, takeaway food and lottery tickets, and offer a utility vehicle and trailer hire service and car wash facilities.

    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

    Cost of sales to turnover is the key benchmark range for this industry – it is likely to be the most accurate when predicting business turnover. If you don't report cost of sales, or only report a small amount, use total expenses to turnover as your key benchmark range instead.

    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

    $75,000 – $500,000

    $500,001 – $2,000,000

    More than $2,000,000

    Cost of sales/turnover

    64% – 75%

    69% – 82%

    79% – 86%

    Average cost of sales




    Total expenses/turnover

    84% – 93%

    92% – 96%

    95% – 98%

    Average total expenses




    Activity statement – key benchmarks for 2016–17

    Key benchmark range

    Annual turnover range

    $75,000 – $500,000

    $500,001 – $2,000,000

    More than $2,000,000

    Non-capital purchases/
    total sales

    72% – 83%

    79% – 88%

    86% – 92%

    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

    $75,000 – $500,000

    $500,001 – $2,000,000

    More than $2,000,000


    4% – 8%

    3% – 6%

    2% – 4%

    Motor vehicle expenses/turnover

    1% – 2%

    0% – 1%


      Last modified: 27 Feb 2019QC 43775