Lawn mowing and garden services

Businesses in this industry provide lawn mowing and garden maintenance services. Some businesses also provide tree lopping and turf management services.

These benchmarks do not apply to landscape construction.

Performance benchmarks

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

These benchmarks show a number of different financial ratios of business income to business expenses, to help businesses compare their performance against similar businesses in their industry.

The key benchmark ratio for this industry is total expenses to turnover (see definitions). This ratio is likely to be the most accurate predictor of business turnover.

2013–14 financial year

Key benchmark ratio

Annual turnover range

$50,000 – $90,000

$90,000 – $175,000

More than $175,000

Income tax return

Total expenses/turnover

42% – 57%

50% – 66%

65% – 78%

Average total expenses




Activity statement

Non-capital purchases/
total sales

34% – 48%

34% – 48%

35% – 49%

The following benchmarks can be used as a guide for businesses to review their performance and business practices against other similar businesses.

Not all expenses are reported by every business, so one or more of the benchmarks below may not apply to your business.

Benchmark ratio

Annual turnover range

Income tax return

$50,000 – $90,000

$90,000 – $175,000

More than $175,000

Motor vehicle expenses/turnover

9% – 13%

7% – 11%

5% – 9%

    Last modified: 25 Feb 2016QC 43747