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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

    $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%

    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

    $65,000 – $400,000

    $400,001 – $750,000

    More than $750,000

    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 – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $750,000

    More than $750,000

    Non–capital purchases/
    total sales

    59% – 68%

    53% – 62%

    48% – 56%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $65,000 – $400,000

    $400,001 – $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%

      Last modified: 27 Feb 2019QC 43659