• 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

    $50,000 – $150,000

    $150,000 – $300,000

    More than $300,000

    Tax return

    Cost of sales/turnover

    34% – 40%

    37% – 43%

    37% – 43%

    Average cost of sales

    37%

    40%

    40%

    Total expenses/turnover

    78% – 87%

    79% – 87%

    85% – 91%

    Average total expenses

    83%

    83%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    69% – 80%

    68% – 76%

    63% – 74%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $150,000

    $150,000 – $300,000

    More than $300,000

    Labour/turnover

    18% – 24%

    10% – 18%

    12% – 19%

    Rent/turnover

    19% – 29%

    18% – 27%

    15% – 24%

    Motor vehicle expenses/turnover

    2% – 3%

    2% – 3%

    1%

    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

    $50,000 – $150,000

    $150,000 – $300,000

    More than $300,000

    Tax return

    Cost of sales/turnover

    33% – 38%

    37% – 43%

    38% – 42%

    Average cost of sales

    36%

    40%

    40%

    Total expenses/turnover

    79% – 86%

    81% – 85%

    83% – 90%

    Average total expenses

    82%

    83%

    86%

    Activity statement

    Non-capital purchases/
    total sales

    70% – 78%

    70% – 78%

    62% – 74%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $150,000

    $150,000 – $300,000

    More than $300,000

    Labour/turnover

    21% – 25%

    10% – 15%

    12% – 19%

    Rent/turnover

    21% – 28%

    18% – 26%

    13% – 21%

    Motor vehicle expenses/turnover

    2% – 3%

    1% – 2%

    1% – 2%

    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 – $150,000

    $150,000 – $300,000

    More than $300,000

    Tax return

    Cost of sales/turnover

    36% – 43%

    36% – 41%

    37% – 45%

    Average cost of sales

    40%

    38%

    41%

    Total expenses/turnover

    77% – 82%

    79% – 84%

    81% – 90%

    Average total expenses

    80%

    81%

    86%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $150,000

    $150,000 – $300,000

    More than $300,000

    Labour/turnover

    17%

    10% – 16%

    10% – 16%

    Rent/turnover

    21% – 28%

    18% – 25%

    14% – 22%

    Motor vehicle expenses/turnover

    2% – 3%

    1% – 2%

    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 – $150,000

    $150,000 – $300,000

    More than $300,000

    Tax return

    Cost of sales/turnover

    35% – 41%

    37% – 42%

    38% – 43%

    Average cost of sales

    38%

    39%

    40%

    Total expenses/turnover

    79% – 85%

    80% – 87%

    81% – 89%

    Average total expenses

    82%

    83%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    72% – 81%

    66% – 75%

    67% – 75%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $150,000

    $150,000 – $300,000

    More than $300,000

    Labour/turnover

    12% – 15%

    9% – 15%

    9% – 16%

    Rent/turnover

    19% – 29%

    19% – 26%

    14% – 21%

    Motor vehicle expenses/turnover

    2% – 3%

    1% – 2%

    1%

      Last modified: 28 Mar 2017QC 43759