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  • 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.

    Tax return – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $1,250,000

    More than $1,250,000

    Cost of sales/turnover

    46% – 59%

    53% – 63%

    59% – 66%

    Average cost of sales

    52%

    58%

    63%

    Total expenses/turnover

    74% – 86%

    84% – 92%

    89% – 94%

    Average total expenses

    80%

    88%

    92%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $1,250,000

    More than $1,250,000

    Non-capital purchases/
    total sales

    60% – 76%

    68% – 78%

    71% – 78%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $1,250,000

    More than $1,250,000

    Labour/turnover

    15% – 22%

    11% – 18%

    11% – 17%

    Rent/turnover

    6% – 10%

    4% – 7%

    3% – 5%

    Motor vehicle expenses/turnover

    3% – 6%

    1% – 3%

    1% – 2%

    2012–13 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2012–13 year.

    Tax return – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $1,250,000

    More than $1,250,000

    Cost of sales/turnover

    45% – 60%

    52% – 63%

    58% – 64%

    Average cost of sales

    52%

    58%

    61%

    Total expenses/turnover

    75% – 86%

    85% – 92%

    89% – 94%

    Average total expenses

    80%

    88%

    91%

    Activity statement – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $1,250,000

    More than $1,250,000

    Non-capital purchases/
    total sales

    61% – 75%

    68% – 76%

    70% – 77%

    Tax return – other benchmarks for 2012–13

    Benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $1,250,000

    More than $1,250,000

    Labour/turnover

    14% – 23%

    11% – 19%

    12% – 17%

    Rent/turnover

    7% – 10%

    4% – 7%

    3% – 5%

    Motor vehicle expenses/turnover

    3% – 6%

    1% – 3%

    1% – 2%

    2011–12 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2011–12 year.

    Tax return – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $1,250,000

    More than $1,250,000

    Cost of sales/turnover

    41% – 58%

    51% – 61%

    58% – 66%

    Average cost of sales

    49%

    56%

    62%

    Total expenses/turnover

    74% – 86%

    85% – 92%

    89% – 93%

    Average total expenses

    80%

    88%

    91%

    Activity statement – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $1,250,000

    More than $1,250,000

    Non-capital purchases/
    total sales

    54% – 71%

    66% – 77%

    69% – 77%

    Tax return – other benchmarks for 2011–12

    Benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $1,250,000

    More than $1,250,000

    Labour/turnover

    13% – 20%

    11% – 17%

    11% – 16%

    Rent/turnover

    6% – 10%

    4% – 7%

    3% – 4%

    Motor vehicle expenses/turnover

    3% – 5%

    1% – 3%

    1% – 2%

      Last modified: 28 Mar 2017QC 43737