• 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 circumstance.

    2012–13 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2012–13 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 –
    $400,000

    $400,000 – $750,000

    More than $750,000

    Income 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 ratio

    Annual turnover range

    Income 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 income tax returns and activity statements for the 2011–12 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 –$400,000

    $400,000 – $750,000

    More than $750,000

    Income 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 ratio

    Annual turnover range

    Income 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 income tax returns and activity statements for the 2010–11 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 –$400,000

    $400,000 – $750,000

    More than $750,000

    Income 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 ratio

    Annual turnover range

    Income 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%

    2009–10 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2009–10 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 -$400,000

    $400,000 - $750,000

    More than $750,000

    Income tax return

    Cost of sales/turnover

    36% - 42%

    32% - 39%

    29% - 36%

    Average cost of sales

    39%

    36%

    32%

    Total
    expenses/turnover

    78% - 84%

    85% - 91%

    87% - 92%

    Average total
    expenses

    81%

    88%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    59% - 70%

    54% - 62%

    49% - 57%

    GST-free sales/total
    sales

    37% - 50%

    34% - 50%

    31% - 54%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $400,000

    $400,000 - $750,000

    More than $750,000

    Labour/turnover

    11% - 20%

    21% - 29%

    27% - 33%

    Rent/turnover

    10% - 16%

    6% - 10%

    5% - 8%

    Motor vehicle expenses/turnover

    2% - 3%

    1% - 2%

    1%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43659