• 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 – $400,000

    $400,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    32% – 38%

    31% – 37%

    28% – 35%

    Average cost of sales

    35%

    34%

    31%

    Total expenses/turnover

    74% – 84%

    82% – 90%

    86% – 93%

    Average total expenses

    79%

    86%

    89%

    Activity statement

    Non-capital purchases/
    total sales

    59% – 68%

    53% – 62%

    48% – 56%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $400,000

    $400,000 – $750,000

    More than $750,000

    Labour/turnover

    14% – 24%

    21% – 30%

    28% – 34%

    Rent/turnover

    12% – 17%

    7% – 12%

    5% – 9%

    Motor vehicle expenses/turnover

    2%

    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 –
    $400,000

    $400,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    32% – 39%

    31% – 37%

    27% – 34%

    Average cost of sales

    36%

    34%

    31%

    Total expenses/turnover

    76% – 83%

    83% – 91%

    87% – 92%

    Average total expenses

    80%

    87%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    59% – 68%

    53% – 62%

    48% – 56%

    GST-free sales/total sales

    36% – 50%

    34% – 50%

    32% – 55%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $400,000

    $400,000 – $750,000

    More than $750,000

    Labour/turnover

    13% – 23%

    21% – 30%

    28% – 34%

    Rent/turnover

    12% – 17%

    7% – 11%

    5% – 9%

    Motor vehicle expenses/turnover

    1% – 3%

    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 –$400,000

    $400,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    34% – 40%

    31% – 38%

    28% – 34%

    Average cost of sales

    37%

    34%

    31%

    Total expenses/turnover

    76% – 84%

    83% – 90%

    86% – 92%

    Average total expenses

    80%

    87%

    89%

    Activity statement

    Non-capital purchases/
    total sales

    59% – 70%

    51% – 60%

    48% – 55%

    GST-free sales/total sales

    35% – 50%

    36% – 50%

    31% – 57%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $400,000

    $400,000 – $750,000

    More than $750,000

    Labour/turnover

    13% – 21%

    21% – 30%

    28% – 34%

    Rent/turnover

    11% – 17%

    7% – 11%

    5% – 8%

    Motor vehicle expenses/turnover

    1% – 2%

    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 –$400,000

    $400,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    35% – 41%

    31% – 38%

    28% – 35%

    Average cost of sales

    38%

    35%

    31%

    Total expenses/turnover

    77% – 84%

    84% – 90%

    86% – 92%

    Average total expenses

    81%

    87%

    89%

    Activity statement

    Non-capital purchases/
    total sales

    60% – 69%

    52% – 61%

    48% – 56%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $400,000

    $400,000 – $750,000

    More than $750,000

    Labour/turnover

    13% – 22%

    22% – 30%

    28% – 33%

    Rent/turnover

    10% – 16%

    7% – 10%

    5% – 8%

    Motor vehicle expenses/turnover

    1% – 3%

    1% – 2%

    1%

      Last modified: 28 Mar 2017QC 43659