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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

    Tax return – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Total expenses/turnover

    43% – 58%

    64% – 77%

    77% – 88%

    Average total expenses

    51%

    71%

    83%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Non-capital purchases/
    total sales

    41% – 53%

    44% – 62%

    52% – 70%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Cost of sales/turnover

    16% – 25%

    23% – 29%

    23% – 31%

    Labour/turnover

    22% – 31%

    24% – 34%

    30% – 44%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 5%

    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 – $400,000

    More than $400,000

    Total expenses/turnover

    45% – 60%

    65% – 77%

    78% – 88%

    Average total expenses

    53%

    71%

    83%

    Activity statement – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Non-capital purchases/
    total sales

    39% – 56%

    47% – 61%

    50% – 72%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Cost of sales/turnover

    16% – 25%

    24% – 30%

    22% – 32%

    Labour/turnover

    23% – 31%

    27% – 36%

    30% – 44%

    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 – $400,000

    More than $400,000

    Total expenses/turnover

    44% – 61%

    64% – 75%

    78% – 87%

    Average total expenses

    53%

    70%

    83%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Cost of sales/turnover

    17% – 25%

    23% – 30%

    23% – 35%

    Labour/turnover

    22% – 34%

    25% – 35%

    31% – 44%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 6%

    2% – 3%

      Last modified: 27 Feb 2019QC 43813