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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 – $600,000

    More than $600,000

    Cost of sales/turnover

    33% – 47%

    37% – 50%

    43% – 56%

    Average cost of sales

    40%

    44%

    50%

    Total expenses/turnover

    56% – 72%

    67% – 80%

    82% – 91%

    Average total expenses

    64%

    74%

    86%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Non–capital purchases/
    total sales

    45% – 63%

    53% – 67%

    57% – 69%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Labour/turnover

    20% – 30%

    14% – 25%

    19% – 29%

    Rent/turnover

    3% – 6%

    2% – 5%

    1% – 3%

    Motor vehicle expenses/turnover

    6% – 9%

    4% – 6%

    2% – 3%

    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 – $600,000

    More than $600,000

    Cost of sales/turnover

    33% – 47%

    37% – 50%

    43% – 55%

    Average cost of sales

    40%

    43%

    49%

    Total expenses/turnover

    57% – 73%

    67% – 80%

    82% – 91%

    Average total expenses

    65%

    74%

    86%

    Activity statement – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Non–capital purchases/
    total sales

    46% – 64%

    53% – 66%

    57% – 69%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Labour/turnover

    20% – 31%

    14% – 25%

    19% – 29%

    Rent/turnover

    3% – 6%

    2% – 5%

    2% – 3%

    Motor vehicle expenses/turnover

    6% – 9%

    4% – 6%

    2% – 3%

    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 – $600,000

    More than $600,000

    Cost of sales/turnover

    33% – 46%

    38% – 50%

    44% – 56%

    Average cost of sales

    40%

    44%

    50%

    Total expenses/turnover

    56% – 72%

    67% – 80%

    82% – 91%

    Average total expenses

    64%

    74%

    87%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Non–capital purchases/
    total sales

    44% – 63%

    53% – 67%

    57% – 69%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Labour/turnover

    19% – 31%

    15% – 26%

    19% – 28%

    Rent/turnover

    3% – 6%

    2% – 5%

    2% – 3%

    Motor vehicle expenses/turnover

    6% – 9%

    4% – 6%

    2% – 3%

      Last modified: 27 Feb 2019QC 43639