• 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 circumstance.

    2012–13 financial year

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

    Key benchmark ratio

    Annual turnover range

    $50,000 – $100,000

    $100,000 – $250,000

    More than $250,000

    Income tax return

    Total expenses/turnover

    34% – 49%

    42% – 61%

    66% – 79%

    Average total expenses

    42%

    51%

    73%

    Activity statement

    Non-capital purchases/
    total sales

    26% – 41%

    29% – 46%

    47% – 65%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $100,000

    $100,000 – $250,000

    More than $250,000

    Cost of sales/turnover

    11% – 17%

    12% – 22%

    21% – 39%

    Labour/turnover

    25% – 36%

    21% – 33%

    24% – 36%

    Motor vehicle expenses/turnover

    8% – 12%

    6% – 9%

    2% – 4%

     

    2011–12 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2011–12 year.

    Key benchmark ratio

    Annual turnover range

    $50,000 – $100,000

    $100,000 – $250,000

    More than $250,000

    Income tax return

    Total expenses/turnover

    33% – 48%

    42% – 61%

    67% – 83%

    Average total expenses

    41%

    51%

    75%

    Activity statement

    Non-capital purchases/
    total sales

    25% – 39%

    29% – 46%

    40% – 60%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $100,000

    $100,000 – $250,000

    More than $250,000

    Cost of sales/turnover

    9% – 15%

    10% – 17%

    14% – 22%

    Labour/turnover

    21% – 29%

    18% – 26%

    18% – 27%

    Motor vehicle expenses/turnover

    8% – 12%

    6% – 9%

    3% – 4%

    2010–11 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2010–11 year.

    Key benchmark ratio

    Annual turnover range

    $50,000 –
    $100,000

    $100,000 – $250,000

    More than
    $250,000

    Income tax return

    Total expenses/turnover

    33% – 48%

    41% – 60%

    70% – 81%

    Average total expenses

    40%

    50%

    76%

    Activity statement

    Non-capital purchases/
    total sales

    25% – 40%

    27% – 45%

    44% – 62%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $100,000

    $100,000 – $250,000

    More than $250,000

    Cost of sales/turnover

    9% – 17%

    11% – 22%

    21% – 39%

    Labour/turnover

    24% – 35%

    21% – 33%

    22% – 36%

    Motor vehicle expenses/turnover

    8% – 12%

    6% – 9%

    2% – 5%

    2009–10 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2009–10 year.

    Key benchmark ratio

    Annual turnover range

    $50,000 - $100,000

    $100,000 - $250,000

    More than $250,000

    Income tax return

    Total expenses/turnover

    34% - 49%

    41% - 59%

    66% - 80%

    Average total expenses

    42%

    50%

    73%

    Activity statement

    Non-capital purchases/
    total sales

    25% - 42%

    28% - 46%

    43% - 65%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 - $100,000

    $100,000 - $250,000

    More than $250,000

    Cost of sales/turnover

    10% - 19%

    12% - 23%

    24% - 41%

    Labour/turnover

    9% - 23%

    13% - 27%

    19% - 31%

    Motor vehicle expenses/turnover

    8% - 12%

    6% - 9%

    2% - 5%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43818