• 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.

    2013–14 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2013–14 year.

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Tax return

    Total expenses/turnover

    51% – 66%

    64% – 76%

    78% – 88%

    Average total expenses

    59%

    70%

    83%

    Activity statement

    Non-capital purchases/
    total sales

    42% – 57%

    48% – 60%

    51% – 62%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Cost of sales/turnover

    25% – 35%

    30% – 38%

    32% – 41%

    Labour/turnover

    18% – 30%

    16% – 25%

    23% – 32%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 7%

    3% – 4%

    2012–13 financial year

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

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Tax return

    Total expenses/turnover

    51% – 67%

    65% – 78%

    79% – 88%

    Average total expenses

    59%

    71%

    84%

    Activity statement

    Non-capital purchases/
    total sales

    41% – 56%

    49% – 60%

    51% – 62%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Cost of sales/turnover

    24% – 36%

    30% – 38%

    31% – 41%

    Labour/turnover

    18% – 30%

    16% – 26%

    23% – 32%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 6%

    3% – 4%

    2011–12 financial year

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

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Tax return

    Total expenses/turnover

    50% – 66%

    65% – 78%

    79% – 89%

    Average total expenses

    58%

    71%

    84%

    Activity statement

    Non-capital purchases/
    total sales

    38% – 55%

    48% – 60%

    52% – 64%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Cost of sales/turnover

    22% – 35%

    29% – 38%

    31% – 40%

    Labour/turnover

    16% – 26%

    15% – 24%

    21% – 30%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 6%

    3% – 4%

    2010–11 financial year

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

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Tax return

    Total expenses/turnover

    50% – 66%

    65% – 78%

    79% – 89%

    Average total expenses

    58%

    71%

    84%

    Activity statement

    Non-capital purchases/
    total sales

    40% – 56%

    49% – 60%

    53% – 64%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $150,000

    $150,000 – $600,000

    More than $600,000

    Cost of sales/turnover

    24% – 36%

    31% – 40%

    34% – 43%

    Labour/turnover

    18% – 28%

    16% – 25%

    22% – 31%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 6%

    3% – 4%

      Last modified: 28 Feb 2017QC 43692