• 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

    $50,000 – $150,000

    $150,000 – $300,000

    More than $300,000

    Income tax return

    Cost of sales/turnover

    21% – 35%

    29% – 40%

    38% – 46%

    Average cost of sales

    28%

    35%

    42%

    Total expenses/turnover

    51% – 70%

    64% – 80%

    79% – 90%

    Average total expenses

    60%

    72%

    84%

    Activity statement

    Non-capital purchases/
    total sales

    37% – 59%

    46% – 61%

    54% – 62%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $300,000

    More than $300,000

    Labour/turnover

    22% – 34%

    18% – 28%

    22% – 30%

    Rent/turnover

    9% – 15%

    8% – 12%

    4% – 7%

    Motor vehicle expenses/turnover

    5% – 7%

    3% – 5%

    1% – 2%

    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

    $50,000 – $150,000

    $150,000 – $300,000

    More than $300,000

    Income tax return

    Cost of sales/turnover

    20% – 35%

    26% – 39%

    36% – 44%

    Average cost of sales

    28%

    33%

    40%

    Total expenses/turnover

    50% – 70%

    61% – 79%

    78% – 89%

    Average total expenses

    60%

    70%

    84%

    Activity statement

    Non-capital purchases/
    total sales

    34% – 59%

    42% – 61%

    53% – 61%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $300,000

    More than $300,000

    Labour/turnover

    20% – 29%

    17% – 26%

    22% – 29%

    Rent/turnover

    9% – 14%

    7% – 11%

    4% – 6%

    Motor vehicle expenses/turnover

    5% – 7%

    3% – 4%

    1% – 2%

    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

    $50,000 – $150,000

    $150,000 – $300,000

    More than $300,000

    Income tax return

    Cost of sales/turnover

    23% – 37%

    30% – 40%

    38% – 46%

    Average cost of sales

    30%

    35%

    42%

    Total expenses/turnover

    50% – 70%

    63% – 80%

    79% – 89%

    Average total expenses

    60%

    71%

    84%

    Activity statement

    Non-capital purchases/
    total sales

    37% – 58%

    46% – 61%

    53% – 62%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $300,000

    More than $300,000

    Labour/turnover

    21% – 31%

    18% – 26%

    22% – 29%

    Rent/turnover

    9% – 14%

    7% – 11%

    4% – 6%

    Motor vehicle expenses/turnover

    5% – 7%

    3% – 5%

    1% – 2%

    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

    $50,000 - $150,000

    $150,000 - $300,000

    More than $300,000

    Income tax return

    Cost of sales/turnover

    23% - 37%

    30% - 41%

    38% - 46%

    Average cost of sales

    30%

    36%

    42%

    Total expenses/turnover

    51% - 71%

    63% - 79%

    79% - 90%

    Average total expenses

    62%

    71%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    38% - 60%

    48% - 64%

    53% - 63%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 - $150,000

    $150,000 - $300,000

    More than $300,000

    Labour/turnover

    10% - 24%

    15% - 26%

    22% - 30%

    Rent/turnover

    8% - 14%

    7% - 11%

    4% - 6%

    Motor vehicle expenses/turnover

    5% - 7%

    3% - 4%

    1% - 2%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43704