• 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

    $65,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Cost of sales/turnover

    26% – 41%

    30% – 40%

    33% – 45%

    Average cost of sales

    34%

    35%

    39%

    Total expenses/turnover

    67% – 83%

    75% – 87%

    83% – 91%

    Average total expenses

    75%

    81%

    87%

    Activity statement

    Non-capital purchases/
    total sales

    54% – 69%

    53% – 66%

    53% – 63%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Labour/turnover

    19% – 30%

    17% – 29%

    21% – 29%

    Rent/turnover

    7% – 11%

    6% – 9%

    4% – 6%

    Motor vehicle expenses/turnover

    4% – 5%

    2% – 3%

    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

    $65,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Cost of sales/turnover

    26% – 40%

    29% – 41%

    32% – 44%

    Average cost of sales

    33%

    35%

    38%

    Total expenses/turnover

    67% – 81%

    75% – 86%

    83% – 91%

    Average total expenses

    74%

    80%

    87%

    Activity statement

    Non-capital purchases/
    total sales

    49% – 65%

    52% – 65%

    51% – 62%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Labour/turnover

    19% – 30%

    17% – 27%

    20% – 29%

    Rent/turnover

    8% – 13%

    6% – 9%

    3% – 6%

    Motor vehicle expenses/turnover

    4% – 6%

    2% – 3%

    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

    $65,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Cost of sales/turnover

    29% – 42%

    29% – 42%

    33% – 45%

    Average cost of sales

    36%

    35%

    39%

    Total expenses/turnover

    68% – 82%

    75% – 86%

    83% – 91%

    Average total expenses

    75%

    81%

    87%

    Activity statement

    Non-capital purchases/
    total sales

    51% – 68%

    53% – 65%

    52% – 62%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Labour/turnover

    20% – 30%

    18% – 28%

    21% – 29%

    Rent/turnover

    8% – 12%

    5% – 9%

    3% – 5%

    Motor vehicle expenses/turnover

    3% – 5%

    2% – 3%

    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

    $65,000 - $200,000

    $200,000 - $500,000

    More than $500,000

    Income tax return

    Cost of sales/turnover

    28% - 42%

    29% - 42%

    33% - 46%

    Average cost of sales

    35%

    36%

    39%

    Total expenses/turnover

    68% - 81%

    75% - 87%

    84% - 91%

    Average total expenses

    75%

    81%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    54% - 68%

    54% - 66%

    53% - 63%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $200,000

    $200,000 - $500,000

    More than $500,000

    Labour/turnover

    11% - 24%

    16% - 27%

    20% - 29%

    Rent/turnover

    7% - 11%

    5% - 8%

    3% - 5%

    Motor vehicle expenses/turnover

    4% - 6%

    2% - 3%

    1% - 2%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43690