• 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.

    2013–14 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2013–14 year.

    Key benchmark range

    Annual turnover range

    $65,000 – $275,000

    $275,000 – $475,000

    More than $475,000

    Tax return

    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

    Non-capital purchases/
    total sales

    65% – 75%

    65% – 74%

    57% – 66%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $275,000

    $275,000 – $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%

    2012–13 financial year

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

    Key benchmark range

    Annual turnover range

    $65,000 – $275,000

    $275,000 – $525,000

    More than $525,000

    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 range

    Annual turnover range

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

    Key benchmark range

    Annual turnover range

    $65,000 – $275,000

    $275,000 – $525,000

    More than $525,000

    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 range

    Annual turnover range

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

    Key benchmark range

    Annual turnover range

    $65,000 – $275,000

    $275,000 – $525,000

    More than $525,000

    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 range

    Annual turnover range

    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%

      Last modified: 28 Mar 2017QC 43760