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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

    $50,000 – $200,000

    $200,001 – $500,000

    More than $500,000

    Total expenses/turnover

    56% – 73%

    70% – 82%

    82% – 90%

    Average total expenses

    65%

    76%

    86%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,001 – $500,000

    More than $500,000

    Non-capital purchases/
    total sales

    42% – 58%

    46% – 60%

    45% – 58%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,001 – $500,000

    More than $500,000

    Labour/turnover

    20% – 33%

    17% – 28%

    27% – 37%

    Rent/turnover

    5% – 10%

    5% – 9%

    3% – 5%

    Motor vehicle expenses/turnover

    17% – 26%

    12% – 23%

    11% – 20%

    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

    $50,000 – $200,000

    $200,001 – $500,000

    More than $500,000

    Total expenses/turnover

    58% – 73%

    72% – 85%

    82% – 92%

    Average total expenses

    66%

    78%

    87%

    Activity statement – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,001 – $500,000

    More than $500,000

    Non-capital purchases/
    total sales

    45% – 59%

    44% – 58%

    47% – 60%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,001 – $500,000

    More than $500,000

    Labour/turnover

    19% – 34%

    19% – 27%

    27% – 35%

    Rent/turnover

    6% – 13%

    4% – 8%

    3% – 5%

    Motor vehicle expenses/turnover

    17% – 29%

    14% – 25%

    12% – 22%

    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

    $50,000 – $200,000

    $200,001 – $500,000

    More than $500,000

    Total expenses/turnover

    60% – 75%

    70% – 84%

    84% – 92%

    Average total expenses

    68%

    77%

    87%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,001 – $500,000

    More than $500,000

    Non-capital purchases/
    total sales

    47% – 61%

    46% – 64%

    50% – 61%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,001 – $500,000

    More than $500,000

    Labour/turnover

    21% – 28%

    17% – 29%

    25% – 36%

    Rent/turnover

    5% – 10%

    4% – 7%

    3% – 5%

    Motor vehicle expenses/turnover

    17% – 31%

    15% – 26%

    13% – 24%

      Last modified: 27 Feb 2019QC 43670