• 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.

    Tax return – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Total expenses/turnover

    66% – 77%

    72% – 84%

    82% – 90%

    Average total expenses

    72%

    78%

    86%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    50% – 64%

    44% – 56%

    38% – 52%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    5% – 12%

    6% – 13%

    7% – 14%

    Labour/turnover

    20% – 30%

    20% – 32%

    29% – 40%

    Rent/turnover

    20% – 33%

    13% – 22%

    5% – 12%

    Motor vehicle expenses/turnover

    4% – 6%

    2% – 4%

    2% – 3%

    2012–13 financial year

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

    Tax return – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Total expenses/turnover

    67% – 79%

    73% – 84%

    82% – 91%

    Average total expenses

    73%

    78%

    86%

    Activity statement – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    51% – 65%

    45% – 56%

    38% – 50%

    Tax return – other benchmarks for 2012–13

    Benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    5% – 10%

    6% – 13%

    7% – 14%

    Labour/turnover

    18% – 31%

    21% – 32%

    30% – 40%

    Rent/turnover

    21% – 33%

    11% – 21%

    5% – 11%

    Motor vehicle expenses/turnover

    4% – 6%

    2% – 4%

    2% – 3%

    2011–12 financial year

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

    Tax return – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Total expenses/turnover

    67% – 79%

    73% – 83%

    83% – 92%

    Average total expenses

    73%

    78%

    87%

    Activity statement – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    49% – 63%

    43% – 57%

    39% – 52%

    Tax return – other benchmarks for 2011–12

    Benchmark range

    Annual turnover range

    $65,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    5% – 9%

    5% – 10%

    7% – 11%

    Labour/turnover

    19% – 28%

    20% – 30%

    30% – 38%

    Rent/turnover

    20% – 31%

    12% – 21%

    5% – 11%

    Motor vehicle expenses/turnover

    4% – 6%

    3% – 4%

    2% – 3%

      Last modified: 28 Mar 2017QC 43757