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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 – $600,000

    More than $600,000

    Cost of sales/turnover

    33% – 40%

    36% – 41%

    34% – 37%

    Average cost of sales

    37%

    39%

    36%

    Total expenses/turnover

    76% – 85%

    79% – 88%

    88% – 94%

    Average total expenses

    81%

    84%

    91%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    63% – 74%

    57% – 69%

    57% – 64%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Labour/turnover

    17% – 23%

    14% – 23%

    22% – 27%

    Rent/turnover

    13% – 20%

    9% – 13%

    5% – 8%

    Motor vehicle expenses/turnover

    2% – 3%

    2% 

    1%

    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 – $600,000

    More than $600,000

    Cost of sales/turnover

    34% – 41%

    36% – 41%

    33% – 37%

    Average cost of sales

    37%

    38%

    35%

    Total expenses/turnover

    78% – 84%

    79% – 88%

    88% – 94%

    Average total expenses

    81%

    84%

    91%

    Activity statement – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    59% – 74%

    56% – 68%

    56% – 63%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Labour/turnover

    17% – 25%

    14% – 23%

    22% – 27%

    Rent/turnover

    15% – 20%

    9% – 13%

    5% – 7%

    Motor vehicle expenses/turnover

    3% – 4%

    2% 

    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 – $600,000

    More than $600,000

    Cost of sales/turnover

    34% – 40%

    35% – 41%

    32% – 36%

    Average cost of sales

    37%

    38%

    34%

    Total expenses/turnover

    77% – 85%

    79% – 86%

    88% – 93%

    Average total expenses

    81%

    83%

    90%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    59% – 75%

    56% – 67%

    54% – 63%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Labour/turnover

    15% – 21%

    14% – 22%

    22% – 27%

    Rent/turnover

    13% – 21%

    9% – 14%

    5% – 8%

    Motor vehicle expenses/turnover

    3% – 4%

    2% – 3%

    1%

      Last modified: 27 Feb 2019QC 43694