• 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

    $65,000 – $150,000

    More than $150,000

    Tax return

    Total expenses/turnover

    45% – 63%

    68% – 82%

    Average total expenses

    54%

    75%

    Activity statement

    Non-capital purchases/
    total sales

    28% – 40%

    27% – 38%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $150,000

    More than $150,000

    Cost of sales/turnover

    3% – 10%

    5% – 10%

    Labour/turnover

    25% – 37%

    34% – 45%

    Rent/turnover

    15% – 24%

    11% – 18%

    Motor vehicle expenses/turnover

    3% – 4%

    1% – 2%

    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

    $65,000 – $150,000

    More than $150,000

    Tax return

    Total expenses/turnover

    43% – 64%

    68% – 82%

    Average total expenses

    53%

    75%

    Activity statement

    Non-capital purchases/
    total sales

    26% – 39%

    28% – 38%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $150,000

    More than $150,000

    Cost of sales/turnover

    3% – 8%

    4% – 10%

    Labour/turnover

    27% – 37%

    32% – 44%

    Rent/turnover

    16% – 24%

    12% – 18%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    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

    $65,000 – $150,000

    More than $150,000

    Tax return

    Total expenses/turnover

    44% – 65%

    72% – 81%

    Average total expenses

    54%

    76%

    Activity statement

    Non-capital purchases/
    total sales

    28% – 39%

    28% – 39%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $150,000

    More than $150,000

    Cost of sales/turnover

    3% – 6%

    5% – 10%

    Labour/turnover

    26% – 35%

    31% – 42%

    Rent/turnover

    16% – 24%

    12% – 18%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    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

    $65,000 – $150,000

    More than $150,000

    Tax return

    Total expenses/turnover

    46% – 66%

    69% – 83%

    Average total expenses

    56%

    76%

    Activity statement

    Non-capital purchases/
    total sales

    29% – 41%

    29% – 41%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $150,000

    More than $150,000

    Cost of sales/turnover

    4% – 8%

    4% – 12%

    Labour/turnover

    27% – 36%

    32% – 42%

    Rent/turnover

    15% – 24%

    12% – 18%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

      Last modified: 28 Mar 2017QC 43660