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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 – $275,000

    $275,001 – $475,000

    More than $475,000

    Cost of sales/turnover

    26% – 35%

    29% – 34%

    28% – 33%

    Average cost of sales

    31%

    32%

    31%

    Total expenses/turnover

    75% – 86%

    86% – 92%

    83% – 88%

    Average total expenses

    81%

    89%

    86%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $65,000 – $275,000

    $275,001 – $475,000

    More than $475,000

    Non-capital purchases/
    total sales

    66% – 78%

    65% – 76%

    54% – 62%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $65,000 – $275,000

    $275,001 – $475,000

    More than $475,000

    Labour/turnover

    16% – 21%

    18% – 24%

    21% – 28%

    Rent/turnover

    16% – 27%

    14% – 22%

    10% – 18%

    Motor vehicle expenses/turnover

    2% – 5%

    1% – 3%

    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 – $275,000

    $275,001 – $475,000

    More than $475,000

    Cost of sales/turnover

    28% – 33%

    30% – 33%

    28% – 33%

    Average cost of sales

    30%

    31%

    31%

    Total expenses/turnover

    73% – 86%

    86% – 93%

    83% – 91%

    Average total expenses

    80%

    89%

    87%

    Activity statement – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $65,000 – $275,000

    $275,001 – $475,000

    More than $475,000

    Non-capital purchases/
    total sales

    64% – 76%

    61% – 73%

    56% – 65%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $65,000 – $275,000

    $275,001 – $475,000

    More than $475,000

    Labour/turnover

    17% – 23%

    18% – 25%

    20% – 25%

    Rent/turnover

    16% – 23%

    13% – 21%

    11% – 18%

    Motor vehicle expenses/turnover

    3% – 7%

    1% – 3%

    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 – $275,000

    $275,001 – $475,000

    More than $475,000

    Cost of sales/turnover

    29% – 35%

    30% – 34%

    28% – 31%

    Average cost of sales

    32%

    32%

    30%

    Total expenses/turnover

    79% – 88%

    85% – 90%

    84% – 93%

    Average total expenses

    83%

    88%

    88%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $275,000

    $275,001 – $475,000

    More than $475,000

    Non-capital purchases/
    total sales

    65% – 75%

    65% – 74%

    57% – 66%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $65,000 – $275,000

    $275,001 – $475,000

    More than $475,000

    Labour/turnover

    16% – 22%

    17% – 23%

    21% – 27%

    Rent/turnover

    17% – 23%

    13% – 21%

    12% – 19%

    Motor vehicle expenses/turnover

    2% – 5%

    1% – 3%

    1% – 2%

      Last modified: 27 Feb 2019QC 43760