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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

    20% – 38%

    28% – 41%

    32% – 43%

    Average cost of sales

    29%

    35%

    38%

    Total expenses/turnover

    46% – 68%

    60% – 76%

    80% – 88%

    Average total expenses

    57%

    68%

    84%

    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

    35% – 57%

    46% – 59%

    49% – 59%

    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

    23% – 33%

    17% – 31%

    24% – 36%

    Rent/turnover

    3% – 6%

    3% – 5%

    2% – 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

    22% – 38%

    28% – 40%

    32% – 44%

    Average cost of sales

    30%

    34%

    38%

    Total expenses/turnover

    50% – 69%

    62% – 78%

    79% – 89%

    Average total expenses

    60%

    70%

    84%

    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

    36% – 56%

    46% – 61%

    49% – 61%

    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

    23% – 37%

    17% – 31%

    24% – 34%

    Rent/turnover

    3% – 7%

    3% – 6%

    2% – 3%

    Motor vehicle expenses/turnover

    7% – 10%

    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

    20% – 38%

    27% – 41%

    32% – 44%

    Average cost of sales

    29%

    34%

    38%

    Total expenses/turnover

    50% – 68%

    62% – 77%

    80% – 89%

    Average total expenses

    59%

    69%

    85%

    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

    38% – 59%

    44% – 61%

    50% – 62%

    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

    22% – 36%

    17% – 32%

    24% – 36%

    Rent/turnover

    4% – 8%

    3% – 5%

    2% – 3%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 6%

    2% – 3%

      Last modified: 27 Feb 2019QC 43654