• 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 – $300,000

    $300,000 – $950,000

    More than $950,000

    Income 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 ratio

    Annual turnover range

    Income 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 income tax returns and activity statements for the 2011–12 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 – $300,000

    $300,000 – $950,000

    More than $950,000

    Income 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 ratio

    Annual turnover range

    Income 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 income tax returns and activity statements for the 2010–11 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 – $300,000

    $300,000 – $950,000

    More than $950,000

    Income 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 ratio

    Annual turnover range

    Income 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%

    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 - $1,000,000

    More than $1,000,000

    Income tax return

    Cost of sales/turnover

    69% - 76%

    73% - 78%

    75% - 79%

    Average cost of sales

    73%

    75%

    77%

    Total expenses/turnover

    86% - 92%

    90% - 94%

    94% - 96%

    Average total expenses

    89%

    92%

    95%

    Activity statement

    Non-capital purchases/
    total sales

    81% - 89%

    82% - 89%

    82% - 87%

    GST-free sales/total sales

    26% - 36%

    25% - 40%

    29% - 45%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $250,000

    $250,000 - $1,000,000

    More than $1,000,000

    Labour/turnover

    4% - 10%

    4% - 8%

    6% - 9%

    Rent/turnover

    8% - 12%

    5% - 9%

    3% - 4%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43768