• 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

    $75,000 – $500,000

    $500,000 – $1,500,000

    More than $1,500,000

    Tax return

    Cost of sales/turnover

    66% – 81%

    74% – 83%

    81% – 86%

    Average cost of sales

    74%

    78%

    83%

    Total expenses/turnover

    80% – 91%

    90% – 95%

    94% – 97%

    Average total expenses

    85%

    93%

    95%

    Activity statement

    Non-capital purchases/
    total sales

    69% – 85%

    77% – 88%

    82% – 90%

     

    Benchmark range

    Annual turnover range

    Tax return

    $75,000 – $500,000

    $500,000 – $1,500,000

    More than $1,500,000

    Labour/turnover

    11% – 18%

    6% – 12%

    5% – 8%

    Rent/turnover

    5% – 8%

    3% – 5%

    2% – 3%

    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

    $75,000 – $500,000

    $500,000 – $1,500,000

    More than $1,500,000

    Tax return

    Cost of sales/turnover

    68% – 80%

    73% – 83%

    80% – 86%

    Average cost of sales

    74%

    78%

    83%

    Total expenses/turnover

    83% – 92%

    91% – 95%

    94% – 97%

    Average total expenses

    88%

    93%

    96%

    Activity statement

    Non-capital purchases/
    total sales

    69% – 85%

    77% – 89%

    82% – 89%

     

    Benchmark range

    Annual turnover range

    Tax return

    $75,000 – $500,000

    $500,000 – $1,500,000

    More than $1,500,000

    Labour/turnover

    9% – 16%

    6% – 12%

    5% – 8%

    Rent/turnover

    5% – 8%

    3% – 5%

    2% – 3%

    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

    $75,000 – $500,000

    $500,000 – $1,500,000

    More than $1,500,000

    Tax return

    Cost of sales/turnover

    62% – 80%

    71% – 82%

    81% – 86%

    Average cost of sales

    71%

    76%

    84%

    Total expenses/turnover

    84% – 93%

    90% – 95%

    94% – 97%

    Average total expenses

    88%

    93%

    96%

    Activity statement

    Non-capital purchases/
    total sales

    56% – 81%

    73% – 87%

    80% – 89%

     

    Benchmark range

    Annual turnover range

    Tax return

    $75,000 – $500,000

    $500,000 – $1,500,000

    More than $1,500,000

    Labour/turnover

    9% – 12%

    5% – 9%

    4%  – 7%

    Rent/turnover

    4% – 8%

    3% – 5%

    1% – 3%

    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

    $75,000 – $500,000

    $500,000 – $1,500,000

    More than $1,500,000

    Tax return

    Cost of sales/turnover

    69% – 80%

    72% – 83%

    81% – 86%

    Average cost of sales

    74%

    78%

    84%

    Total expenses/turnover

    84% – 92%

    90% – 95%

    95% – 97%

    Average total expenses

    88%

    93%

    96%

    Activity statement

    Non-capital purchases/
    total sales

    71% – 85%

    76% – 88%

    83% – 90%

     

    Benchmark range

    Annual turnover range

    Tax return

    $75,000 – $500,000

    $500,000 – $1,500,000

    More than $1,500,000

    Labour/turnover

    10% – 14%

    6% – 11%

    5% – 8%

    Rent/turnover

    4% – 7%

    3% – 5%

    1% – 3%

      Last modified: 28 Mar 2017QC 43734