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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

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    Cost of sales/turnover

    32% – 41%

    37% – 44%

    35% – 42%

    Average cost of sales

    37%

    41%

    39%

    Total expenses/turnover

    80% – 84%

    81% – 88%

    84% – 91%

    Average total expenses

    82%

    85%

    88%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    Non-capital purchases/
    total sales

    72% – 79%

    69% – 77%

    67% – 74%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    Labour/turnover

    13% – 14%

    10% – 14%

    12% – 17%

    Rent/turnover

    22% – 31%

    18% – 26%

    14% – 23%

    Motor vehicle expenses/turnover

    2% – 3%

    1% – 2%

    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

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    Cost of sales/turnover

    32% – 39%

    35% – 42%

    37% – 42%

    Average cost of sales

    36%

    39%

    40%

    Total expenses/turnover

    77% – 84%

    80% – 87%

    84% – 89%

    Average total expenses

    80%

    83%

    87%

    Activity statement – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    Non-capital purchases/
    total sales

    64% – 76%

    67% – 75%

    65% – 76%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    Labour/turnover

    15% – 27%

    10% – 16%

    10% – 19%

    Rent/turnover

    20% – 32%

    17% – 26%

    14% – 25%

    Motor vehicle expenses/turnover

    2% – 3%

    1% – 2%

    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

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    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 – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $300,000

    More than $300,000

    Non-capital purchases/
    total sales

    69% – 80%

    68% – 76%

    63% – 74%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $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%

      Last modified: 27 Feb 2019QC 43759