• 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 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Tax return

    Cost of sales/turnover

    31% – 37%

    32% – 37%

    30% – 36%

    Average cost of sales

    34%

    35%

    33%

    Total expenses/turnover

    80% – 89%

    86% – 93%

    89% – 94%

    Average total expenses

    85%

    90%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    56% – 68%

    52% – 62%

    50% – 59%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    17% – 26%

    23% – 31%

    27% – 32%

    Rent/turnover

    13% – 20%

    9% – 14%

    7% – 10%

    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 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Tax return

    Cost of sales/turnover

    31% – 37%

    33% – 37%

    30% – 35%

    Average cost of sales

    34%

    35%

    33%

    Total expenses/turnover

    80% – 89%

    86% – 93%

    90% – 94%

    Average total expenses

    84%

    90%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    56% – 68%

    52% – 62%

    49% – 59%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    17% – 26%

    22% – 30%

    27% – 32%

    Rent/turnover

    13% – 20%

    9% – 14%

    7% – 10%

    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 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Tax return

    Cost of sales/turnover

    32% – 37%

    33% – 38%

    30% – 36%

    Average cost of sales

    35%

    35%

    33%

    Total expenses/turnover

    80% – 89%

    86% – 93%

    89% – 94%

    Average total expenses

    84%

    89%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    56% – 68%

    50% – 61%

    49% – 58%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    16% – 25%

    22% – 29%

    26% – 31%

    Rent/turnover

    13% – 20%

    9% – 14%

    7% – 10%

    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 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Tax return

    Cost of sales/turnover

    32% – 38%

    33% – 38%

    30% – 36%

    Average cost of sales

    35%

    36%

    33%

    Total expenses/turnover

    80% – 89%

    86% – 93%

    89% – 95%

    Average total expenses

    84%

    89%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    56% – 67%

    51% – 61%

    49% – 58%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    16% – 24%

    22% – 29%

    26% – 31%

    Rent/turnover

    13% – 20%

    8% – 13%

    7% – 10%

      Last modified: 28 Mar 2017QC 43683