• 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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    51% – 64%

    55% – 64%

    59% – 65%

    Average cost of sales

    58%

    59%

    62%

    Total expenses/turnover

    77% – 88%

    83% – 91%

    88% – 93%

    Average total expenses

    82%

    87%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    62% – 79%

    68% – 79%

    72% – 79%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    14% – 21%

    10% – 16%

    10% – 15%

    Rent/turnover

    7% – 12%

    6% – 9%

    4% – 7%

    Motor vehicle expenses/turnover

    3% – 5%

    1% – 2%

    1%

    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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    51% – 64%

    55% – 63%

    58% – 65%

    Average cost of sales

    57%

    59%

    62%

    Total expenses/turnover

    78% – 88%

    84% – 91%

    88% – 93%

    Average total expenses

    83%

    87%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    65% – 78%

    69% – 80%

    72% – 80%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    13% – 20%

    10% – 17%

    10% – 15%

    Rent/turnover

    7% – 12%

    6% – 9%

    4% – 7%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    1%

    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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    49% – 63%

    53% – 62%

    57% – 64%

    Average cost of sales

    56%

    58%

    61%

    Total expenses/turnover

    77% – 87%

    83% – 90%

    88% – 93%

    Average total expenses

    82%

    87%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    55% – 75%

    64% – 77%

    69% – 78%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    11% – 18%

    10% – 16%

    10% – 15%

    Rent/turnover

    6% – 11%

    5% – 9%

    5% – 8%

    Motor vehicle expenses/turnover

    3% – 4%

    1% – 2%

    1%

    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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    54% – 64%

    55% – 64%

    58% – 64%

    Average cost of sales

    59%

    59%

    61%

    Total expenses/turnover

    79% – 88%

    84% – 91%

    89% – 94%

    Average total expenses

    83%

    88%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    64% – 79%

    68% – 79%

    72% – 80%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    13% – 19%

    10% – 16%

    10% – 15%

    Rent/turnover

    7% – 11%

    6% – 9%

    5% – 8%

    Motor vehicle expenses/turnover

    3% – 4%

    1% – 2%

    1%

      Last modified: 28 Mar 2017QC 43679