• 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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    34% – 51%

    42% – 55%

    48% – 57%

    Average cost of sales

    43%

    48%

    52%

    Total expenses/turnover

    71% – 85%

    83% – 90%

    87% – 93%

    Average total expenses

    78%

    86%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    58% – 72%

    62% – 74%

    65% – 75%

     

    Benchmark range

    Annual turnover range

    Income tax return

    $65,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    16% – 23%

    14% – 23%

    14% – 21%

    Rent/turnover

    6% – 10%

    5% – 9%

    3% – 5%

    Motor vehicle expenses/turnover

    4% – 7%

    2% – 4%

    2% – 5%

    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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    33% – 51%

    43% – 55%

    47% – 57%

    Average cost of sales

    42%

    49%

    52%

    Total expenses/turnover

    73% – 86%

    82% – 90%

    88% – 94%

    Average total expenses

    79%

    86%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    56% – 74%

    62% – 74%

    63% – 74%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    14% – 24%

    14% – 21%

    15% – 21%

    Rent/turnover

    6% – 11%

    5% – 9%

    3% – 5%

    Motor vehicle expenses/turnover

    4% – 7%

    2% – 4%

    2% – 5%

    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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    31% – 51%

    42% – 55%

    48% – 58%

    Average cost of sales

    41%

    48%

    53%

    Total expenses/turnover

    72% – 86%

    82% – 90%

    88% – 94%

    Average total expenses

    79%

    86%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    53% – 71%

    57% – 72%

    63% – 74%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    14% – 22%

    13% – 20%

    14% – 20%

    Rent/turnover

    6% – 11%

    5% – 9%

    3% – 5%

    Motor vehicle expenses/turnover

    4% – 7%

    2% – 4%

    1% – 5%

    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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    35% – 52%

    44% – 55%

    48% – 58%

    Average cost of sales

    43%

    50%

    53%

    Total expenses/turnover

    72% – 85%

    83% – 89%

    88% – 94%

    Average total expenses

    79%

    86%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    56% – 73%

    63% – 74%

    65% – 74%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    16% – 24%

    13% – 21%

    14% – 20%

    Rent/turnover

    5%  – 10%

    5%  – 9%

    3%  – 5%

    Motor vehicle expenses/turnover

    4%  – 7%

    2%  – 4%

    2%  – 5%

      Last modified: 28 Mar 2017QC 43772