• 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 – $450,000

    $450,000 – $850,000

    More than $850,000

    Income tax return

    Cost of sales/turnover

    61% – 68%

    60% – 67%

    61% – 68%

    Average cost of sales

    65%

    64%

    65%

    Total expenses/turnover

    86% – 91%

    88% – 92%

    90% – 94%

    Average total expenses

    88%

    90%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    70% – 82%

    71% – 80%

    72% – 80%

    GST-free sales/total sales

    74% – 94%

    80% – 98%

    83% – 98%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $450,000

    $450,000 – $850,000

    More than $850,000

    Labour/turnover

    8% – 13%

    9% – 13%

    10% – 14%

    Rent/turnover

    5% – 9%

    4% – 8%

    3% – 7%

    Motor vehicle expenses/turnover

    1% – 2%

    1%

    1%

    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 – $450,000

    $450,000 – $850,000

    More than $850,000

    Income tax return

    Cost of sales/turnover

    61% – 69%

    62% – 69%

    63% – 70%

    Average cost of sales

    65%

    65%

    66%

    Total expenses/turnover

    86% – 91%

    88% – 93%

    90% – 95%

    Average total expenses

    88%

    91%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    59% – 82%

    64% – 79%

    64% – 78%

    GST-free sales/total sales

    86% – 100%

    88% – 100%

    86% – 99%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $450,000

    $450,000 – $850,000

    More than $850,000

    Labour/turnover

    9% – 13%

    8% – 13%

    10% – 14%

    Rent/turnover

    5% – 9%

    4% – 7%

    3% – 6%

    Motor vehicle expenses/turnover

    1% – 2%

    1%

    1%

    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 – $450,000

    $450,000 – $850,000

    More than $850,000

    Income tax return

    Cost of sales/turnover

    64% – 70%

    63% – 69%

    64% – 70%

    Average cost of sales

    67%

    66%

    67%

    Total expenses/turnover

    86% – 91%

    89% – 93%

    90% – 95%

    Average total expenses

    88%

    91%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    68% – 83%

    72% – 81%

    73% – 81%

    GST-free sales/total sales

    74% – 95%

    82% – 98%

    82% – 98%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $450,000

    $450,000 – $850,000

    More than $850,000

    Labour/turnover

    8% – 13%

    8% – 13%

    9% – 14%

    Rent/turnover

    5% – 8%

    4% – 7%

    3% – 6%

    Motor vehicle expenses/turnover

    1% – 2%

    1%

    1%

    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 - $450,000

    $450,000 - $850,000

    More than $850,000

    Income tax return

    Cost of sales/turnover

    64% - 71%

    63% - 69%

    64% - 71%

    Average cost of sales

    67%

    66%

    68%

    Total expenses/turnover

    86% - 91%

    89% - 93%

    91% - 95%

    Average total expenses

    89%

    91%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    70% - 83%

    72% - 81%

    73% - 82%

    GST-free sales/total sales

    77% - 96%

    80% - 98%

    84% - 98%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $450,000

    $450,000 - $850,000

    More than $850,000

    Labour/turnover

    7% - 11%

    8% - 12%

    9% - 14%

    Rent/turnover

    5% - 7%

    4% - 7%

    3% - 6%

    Motor vehicle expenses/turnover

    1% - 2%

    1%

    1%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43741