• 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 – $300,000

    $300,000 – $950,000

    More than $950,000

    Tax return

    Cost of sales/turnover

    66% – 73%

    70% – 76%

    73% – 77%

    Average cost of sales

    70%

    73%

    75%

    Total expenses/turnover

    87% – 92%

    90% – 94%

    94% – 96%

    Average total expenses

    90%

    92%

    95%

    Activity statement

    Non-capital purchases/
    total sales

    79% – 88%

    82% – 89%

    82% – 87%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $300,000

    $300,000 – $950,000

    More than $950,000

    Labour/turnover

    9% – 13%

    6% – 10%

    7% – 10%

    Rent/turnover

    8% – 13%

    6%  – 10%

    3% – 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 – $300,000

    $300,000 – $950,000

    More than $950,000

    Tax return

    Cost of sales/turnover

    67% – 74%

    70% – 76%

    73% – 78%

    Average cost of sales

    71%

    73%

    75%

    Total expenses/turnover

    87% – 92%

    90% – 94%

    93% – 97%

    Average total expenses

    89%

    92%

    95%

    Activity statement

    Non-capital purchases/
    total sales

    81% – 89%

    82% – 88%

    82% – 88%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $300,000

    $300,000 – $950,000

    More than $950,000

    Labour/turnover

    9% – 13%

    6% – 10%

    7% – 9%

    Rent/turnover

    8% – 13%

    6% – 10%

    3% – 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 – $300,000

    $300,000 – $950,000

    More than $950,000

    Tax return

    Cost of sales/turnover

    66% – 74%

    70% – 77%

    74% – 78%

    Average cost of sales

    70%

    74%

    76%

    Total expenses/turnover

    87% – 92%

    90% – 94%

    94% – 96%

    Average total expenses

    89%

    92%

    95%

    Activity statement

    Non-capital purchases/
    total sales

    77% – 88%

    81% – 89%

    80% – 87%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $300,000

    $300,000 – $950,000

    More than $950,000

    Labour/turnover

    8% – 11%

    5% – 9%

    6% – 9%

    Rent/turnover

    8% – 13%

    6% – 10%

    3% – 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 – $300,000

    $300,000 – $950,000

    More than $950,000

    Tax return

    Cost of sales/turnover

    69% – 75%

    72% – 78%

    75% – 78%

    Average cost of sales

    72%

    75%

    77%

    Total expenses/turnover

    87% – 92%

    90% – 94%

    93% – 97%

    Average total expenses

    89%

    92%

    95%

    Activity statement

    Non-capital purchases/
    total sales

    80% – 88%

    82% – 89%

    82% – 87%

    GST-free sales/total sales

    25% – 38%

    24% – 40%

    29% – 45%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $300,000

    $300,000 – $950,000

    More than $950,000

    Labour/turnover

    9% – 12%

    5% – 9%

    6% – 9%

    Rent/turnover

    8% –  13%

    6% – 9%

    3% – 4%

      Last modified: 28 Mar 2017QC 43768