• 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 – $275,000

    $275,000 – $525,000

    More than $525,000

    Income tax return

    Cost of sales/turnover

    29% – 38%

    29% – 33%

    27% – 31%

    Average cost of sales

    34%

    31%

    29%

    Total expenses/turnover

    76% – 88%

    85% – 90%

    82% – 90%

    Average total expenses

    83%

    88%

    86%

    Activity statement

    Non-capital purchases/
    total sales

    66% – 77%

    60% – 71%

    55% – 63%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $275,000

    $275,000 – $525,000

    More than $525,000

    Labour/turnover

    17% – 21%

    16% – 23%

    20% – 25%

    Rent/turnover

    16% – 22%

    14% – 20%

    13% – 18%

    Motor vehicle expenses/turnover

    2% – 6%

    1% – 3%

    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 – $275,000

    $275,000 – $525,000

    More than $525,000

    Income tax return

    Cost of sales/turnover

    29% – 36%

    28% – 32%

    28% – 30%

    Average cost of sales

    33%

    30%

    29%

    Total expenses/turnover

    74% – 88%

    87% – 92%

    83% – 92%

    Average total expenses

    81%

    89%

    87%

    Activity statement

    Non-capital purchases/
    total sales

    59% – 72%

    61% – 69%

    50% – 59%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $275,000

    $275,000 – $525,000

    More than $525,000

    Labour/turnover

    16% – 21%

    16% – 23%

    22% – 24%

    Rent/turnover

    14% – 22%

    14% – 19%

    12% – 17%

    Motor vehicle expenses/turnover

    2% – 5%

    1% – 3%

    1% – 2%

    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 – $275,000

    $275,000 – $525,000

    More than $525,000

    Income tax return

    Cost of sales/turnover

    30% – 37%

    30% – 33%

    28% – 31%

    Average cost of sales

    33%

    31%

    30%

    Total expenses/turnover

    79% – 88%

    85% – 90%

    84% – 92%

    Average total expenses

    83%

    88%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    63% – 78%

    63% – 71%

    57% – 64%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $275,000

    $275,000 – $525,000

    More than $525,000

    Labour/turnover

    15% – 22%

    16% – 23%

    20% – 24%

    Rent/turnover

    14% – 20%

    14% – 21%

    12% – 18%

    Motor vehicle expenses/turnover

    3% – 5%

    1% – 3%

    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 - $250,000

    $250,000 - $600,000

    More than $600,000

    Income tax return

    Cost of sales/turnover

    30% - 39%

    30% - 34%

    30% - 32%

    Average cost of sales

    34%

    32%

    31%

    Total expenses/turnover

    80% - 85%

    86% - 92%

    84% - 93%

    Average total expenses

    82%

    89%

    89%

    Activity statement

    Non-capital purchases/
    total sales

    63% - 76%

    63% - 73%

    60% - 64%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $250,000

    $250,000 - $600,000

    More than $600,000

    Labour/turnover

    11% - 18%

    15% - 21%

    20% - 24%

    Rent/turnover

    12% - 20%

    13% - 19%

    13% - 16%

    Motor vehicle expenses/turnover

    3% - 5%

    1% - 3%

    1%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43760