• 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 – $150,000

    $150,000 – $400,000

    More than $400,000

    Income tax return

    Total expenses/turnover

    45% – 62%

    67% – 78%

    77% – 87%

    Average total expenses

    54%

    72%

    82%

    Activity statement

    Non-capital purchases/
    total sales

    40% – 55%

    45% – 60%

    48% – 67%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $400,000

    More than $400,000

    Cost of sales/turnover

    17% – 24%

    21% – 29%

    21% – 35%

    Labour/turnover

    23% – 35%

    27% – 39%

    33% – 45%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 6%

    2% – 3%

    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 – $150,000

    $150,000 – $400,000

    More than $400,000

    Income tax return

    Total expenses/turnover

    47% – 65%

    65% – 78%

    80% – 90%

    Average total expenses

    56%

    72%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    41% – 56%

    44% – 65%

    51% – 71%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $400,000

    More than $400,000

    Cost of sales/turnover

    15% – 22%

    17% – 24%

    18% – 27%

    Labour/turnover

    21% – 31%

    25% – 37%

    30% – 40%

    Motor vehicle expenses/turnover

    6% – 10%

    4% – 6%

    2% – 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 – $150,000

    $150,000 – $400,000

    More than $400,000

    Income tax return

    Total expenses/turnover

    48% – 64%

    66% – 78%

    77% – 90%

    Average total expenses

    56%

    72%

    83%

    Activity statement

    Non-capital purchases/
    total sales

    42% – 58%

    45% – 61%

    49% – 68%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $400,000

    More than $400,000

    Cost of sales/turnover

    19% – 26%

    18% – 27%

    23% – 30%

    Labour/turnover

    25% – 35%

    26% – 38%

    31% – 43%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 6%

    2% – 4%

    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 - $150,000

    $150,000 - $400,000

    More than $400,000

    Income tax return

    Labour/turnover

    18% - 30%

    26% - 38%

    31% - 40%

    Average labour

    30%

    34%

    36%

    Total expenses/turnover

    47% - 67%

    67% - 79%

    80% - 89%

    Average total expenses

    57%

    73%

    84%

    Activity statement

    Non-capital purchases/
    total sales

    42% - 63%

    47% - 64%

    52% - 72%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 - $150,000

    $150,000 - $400,000

    More than $400,000

    Cost of sales/turnover

    16% - 26%

    21% - 30%

    21% - 34%

    Motor vehicle expenses/turnover

    6% - 10%

    4% - 6%

    2% - 4%

      Last modified: 25 Feb 2016QC 43813