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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.

    On this page:

    See also:

    2017–18 financial year

    Tax return – key benchmarks for 2017–18

    Key benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    32% – 43%

    32% – 41%

    31% – 40%

    Average cost of sales

    37%

    36%

    36%

    Total expenses/turnover

    60% – 76%

    76% – 86%

    83% – 92%

    Average total expenses

    68%

    81%

    88%

    Other benchmark information that may assist your business

    Not all expenses, such as those below, are reported by every business.

    Because there are fewer businesses in your industry that report this information, only use this information as a guide if it applies to your business.

    Tax return – other benchmarks for 2017–18

    Benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Rent/turnover

    6% – 13%

    5% – 10%

    4% – 8%

    Motor vehicle expenses/turnover

    4% – 6%

    2% – 4%

    1% – 2%

    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

    $50,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    33% – 43%

    33% – 41%

    33% – 41%

    Average cost of sales

    38%

    37%

    37%

    Total expenses/turnover

    63% – 79%

    76% – 87%

    84% – 93%

    Average total expenses

    71%

    81%

    89%

    Activity statement – key benchmarks for 2016–17

    Key benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    48% – 64%

    48% – 61%

    47% – 59%

    Tax return – other benchmarks for 2016–17

    Benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Labour/turnover

    18% – 26%

    17% – 28%

    25% – 33%

    Rent/turnover

    8% – 13%

    6% – 11%

    4% – 8%

    Motor vehicle expenses/turnover

    4% – 6%

    2% – 4%

    1% – 2%

    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 – $600,000

    More than $600,000

    Cost of sales/turnover

    35% – 44%

    33% – 40%

    32% – 40%

    Average cost of sales

    40%

    37%

    36%

    Total expenses/turnover

    64% – 79%

    76% – 86%

    86% – 93%

    Average total expenses

    72%

    81%

    90%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    47% – 64%

    50% – 62%

    49% – 60%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Labour/turnover

    17% – 26%

    17% – 27%

    24% – 33%

    Rent/turnover

    7% – 13%

    6% – 11%

    4% – 8%

    Motor vehicle expenses/turnover

    4% – 6%

    2% – 4%

    1% – 2%

      Last modified: 29 Apr 2021QC 43816