• 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

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    Cost of sales/turnover

    20% – 34%

    27% – 39%

    37% – 46%

    Average cost of sales

    27%

    33%

    42%

    Total expenses/turnover

    50% – 71%

    62% – 79%

    79% – 90%

    Average total expenses

    60%

    70%

    84%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    Non-capital purchases/
    total sales

    38% – 60%

    46% – 62%

    54% – 63%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    Labour/turnover

    22% – 33%

    19% – 29%

    23% – 30%

    Rent/turnover

    10% – 16%

    8% – 12%

    4% – 7%

    Motor vehicle expenses/turnover

    5% – 7%

    3% – 5%

    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

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    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 – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    Non-capital purchases/
    total sales

    37% – 59%

    46% – 61%

    54% – 62%

    Tax return – other benchmarks for 2012–13

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $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 tax returns and activity statements for the 2011–12 year.

    Tax return – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    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 – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    Non-capital purchases/
    total sales

    34% – 59%

    42% – 61%

    53% – 61%

    Tax return – other benchmarks for 2011–12

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $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%

      Last modified: 28 Mar 2017QC 43704