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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.

    2015–16 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2015–16 year.

    Tax return – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $250,000

    More than $250,000

    Cost of sales/turnover

    26% – 32%

    26% – 33%

    27% – 33%

    Average cost of sales

    29%

    30%

    30%

    Total expenses/turnover

    65% – 78%

    67% – 80%

    74% – 85%

    Average total expenses

    72%

    74%

    80%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $250,000

    More than $250,000

    Non-capital purchases/
    total sales

    54% – 66%

    50% – 61%

    51% – 61%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $250,000

    More than $250,000

    Labour/turnover

    18% – 21%

    13% – 21%

    15% – 24%

    Rent/turnover

    15% – 20%

    13% – 17%

    9% – 14%

    Motor vehicle expenses/turnover

    3% – 5%

    2% – 4%

    1% – 2%

    2014–15 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2014–15 year.

    Tax return – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $250,000

    More than $250,000

    Cost of sales/turnover

    25% – 34%

    26% – 33%

    28% – 34%

    Average cost of sales

    29%

    29%

    31%

    Total expenses/turnover

    66% – 80%

    69% – 80%

    76% – 86%

    Average total expenses

    73%

    75%

    81%

    Activity statement – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $250,000

    More than $250,000

    Non-capital purchases/
    total sales

    52% – 64%

    54% – 64%

    51% – 62%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $250,000

    More than $250,000

    Labour/turnover

    18% – 22%

    13% – 19%

    16% – 25%

    Rent/turnover

    15% – 22%

    13% – 19%

    9% – 13%

    Motor vehicle expenses/turnover

    3% – 5%

    2% – 3%

    1% – 2%

    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 – $150,000

    $150,001 – $250,000

    More than $250,000

    Cost of sales/turnover

    25% – 33%

    25% – 31%

    27% – 33%

    Average cost of sales

    29%

    28%

    30%

    Total expenses/turnover

    65% – 79%

    67% – 78%

    77% – 86%

    Average total expenses

    72%

    73%

    82%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $250,000

    More than $250,000

    Non-capital purchases/
    total sales

    51% – 68%

    53% – 62%

    51% – 62%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $250,000

    More than $250,000

    Labour/turnover

    16% – 22%

    14% – 20%

    18% – 25%

    Rent/turnover

    14% – 21%

    13% – 18%

    9% – 13%

    Motor vehicle expenses/turnover

    3% – 5%

    2% – 3%

    2%

      Last modified: 27 Feb 2019QC 43696