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  • Performance benchmarks – previous years

    This information does not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    See also:

    2016–17 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2016–17 year.

    Tax return – key benchmarks for 2016–17

    Key benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $750,000

    More than $750,000

    Cost of sales/turnover

    30% – 36%

    30% – 36%

    27% – 34%

    Average cost of sales

    33%

    33%

    30%

    Total expenses/turnover

    73% – 83%

    82% – 89%

    86% – 92%

    Average total expenses

    78%

    86%

    89%

    Activity statement – key benchmarks for 2016–17

    Key benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $750,000

    More than $750,000

    Non-capital purchases/
    total sales

    57% – 67%

    51% – 61%

    48% – 55%

    Tax return – other benchmarks for 2016–17

    Benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $750,000

    More than $750,000

    Rent/turnover

    12% – 19%

    8% – 11%

    5% – 9%

    Motor vehicle expenses/turnover

    1% – 2%

    1% – 2%

    1%

    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 – $400,000

    $400,001 – $750,000

    More than $750,000

    Cost of sales/turnover

    31% – 36%

    30% – 36%

    26% – 34%

    Average cost of sales

    34%

    33%

    30%

    Total expenses/turnover

    73% – 83%

    82% – 90%

    86% – 92%

    Average total expenses

    78%

    86%

    89%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $750,000

    More than $750,000

    Non-capital purchases/
    total sales

    57% – 66%

    52% – 61%

    48% – 55%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $750,000

    More than $750,000

    Labour/turnover

    14% – 23%

    22% – 30%

    29% – 36%

    Rent/turnover

    12% – 18%

    8% – 12%

    5% – 8%

    Motor vehicle expenses/turnover

    1% – 2%

    1% – 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 – $400,000

    $400,001 – $750,000

    More than $750,000

    Cost of sales/turnover

    31% – 37%

    31% – 37%

    27% – 34%

    Average cost of sales

    34%

    34%

    31%

    Total expenses/turnover

    75% – 83%

    82% – 90%

    86% – 92%

    Average total expenses

    79%

    86%

    89%

    Activity statement – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $750,000

    More than $750,000

    Non-capital purchases/
    total sales

    57% – 67%

    52% – 61%

    49% – 56%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $750,000

    More than $750,000

    Labour/turnover

    14% – 24%

    21% – 30%

    29% – 35%

    Rent/turnover

    12% – 18%

    7% – 11%

    5% – 8%

    Motor vehicle expenses/turnover

    2% – 3%

    1% – 2%

    1%

      Last modified: 11 Mar 2020QC 43659