• 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

    $65,000 – $150,000

    $150,000 – $250,000

    More than $250,000

    Tax return

    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

    Non-capital purchases/
    total sales

    51% – 68%

    53% – 62%

    51% – 62%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $150,000

    $150,000 – $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%

    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

    $65,000 – $150,000

    $150,000 – $250,000

    More than $250,000

    Tax return

    Cost of sales/turnover

    27% – 33%

    25% – 32%

    27% – 34%

    Average cost of sales

    29%

    29%

    31%

    Total expenses/turnover

    66% – 78%

    69% – 80%

    78% – 87%

    Average total expenses

    72%

    75%

    82%

    Activity statement

    Non-capital purchases/
    total sales

    55% – 68%

    54% – 64%

    52% – 62%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $150,000

    $150,000 – $250,000

    More than $250,000

    Labour/turnover

    19% – 25%

    14% – 22%

    18% – 27%

    Rent/turnover

    14% – 22%

    12% – 18%

    9% – 13%

    Motor vehicle expenses/turnover

    4% – 5%

    2% – 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.

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,000 – $250,000

    More than $250,000

    Tax return

    Cost of sales/turnover

    27% – 34%

    26% – 31%

    27% – 34%

    Average cost of sales

    30%

    29%

    30%

    Total expenses/turnover

    65% – 77%

    69% – 81%

    78% – 86%

    Average total expenses

    71%

    75%

    82%

    Activity statement

    Non-capital purchases/
    total sales

    51% – 65%

    54% – 64%

    49% – 59%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $150,000

    $150,000 – $250,000

    More than $250,000

    Labour/turnover

    15% – 22%

    15% – 19%

    17% – 24%

    Rent/turnover

    14% – 21%

    12% – 17%

    9% – 14%

    Motor vehicle expenses/turnover

    3% – 4%

    2% – 4%

    1% – 2%

    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

    $65,000 – $150,000

    $150,000 – $250,000

    More than $250,000

    Tax return

    Cost of sales/turnover

    27% – 35%

    27% – 32%

    27% – 34%

    Average cost of sales

    31%

    30%

    31%

    Total expenses/turnover

    68% – 77%

    69% – 80%

    78% – 88%

    Average total expenses

    73%

    75%

    82%

    Activity statement

    Non-capital purchases/
    total sales

    54% – 66%

    54% – 64%

    51% – 65%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $150,000

    $150,000 – $250,000

    More than $250,000

    Labour/turnover

    12% – 22%

    14% – 18%

    17% – 25%

    Rent/turnover

    14% – 20%

    11% – 17%

    9% – 13%

    Motor vehicle expenses/turnover

    3% – 5%

    2% – 4%

    1% – 2%

      Last modified: 28 Mar 2017QC 43696