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  • Child care services

    Businesses in this industry provide long and short-term day care services, before and after school care services, and vacation care services. Services carried out at child care centres may be subsidised by the government or operated privately by individual or home-based carers.

    These benchmarks do not apply to child foster care and play centres.

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    Performance benchmarks

    These benchmarks use information reported on tax returns for the 2018–19 financial year and are updated each year. This is the most current data.

    The benchmarks show ranges of business income to business expenses that you can use to compare your performance against similar businesses in your industry.

    Key benchmark range

    Total expenses to turnover is the key benchmark range for this industry – it is likely to be the most accurate when predicting business turnover.

    Generally, you should fall within the key benchmark range for your particular annual turnover.

    Falling outside the key benchmarks for your industry may indicate your business has room for improvement.

    It may also be worthwhile checking you reported all income and accounted for any trading stock you may have used for private purposes, as these can affect your results. Certain businesses can use amounts we accept as estimates for the value of trading stock used for private purposes.

    See also:

    2018–19 financial year

    Tax return – key benchmarks for 2018–19

    Key benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Total expenses/turnover

    49% – 63%

    69% – 85%

    79% – 89%

    Average total expenses

    56%

    77%

    84%

    Other benchmark information that may assist your business

    Not all expenses, such as those below, are reported by every business.

    Because there are fewer businesses in your industry that report this information, only use this information as a guide if it applies to your business.

    Tax return – other benchmarks for 2018–19

    Benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Rent/turnover

    10% – 15%

    8% – 14%

    8% – 12%

    Motor vehicle expenses/turnover

    4% – 6%

    1% – 3%

    1%

    Find out about:

    Performance benchmarks – previous years

    This information does not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    On this page:

    See also:

    2017–18 financial year

    Tax return – key benchmarks for 2017–18

    Key benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Total expenses/turnover

    49% – 63%

    72% – 84%

    79% – 89%

    Average total expenses

    56%

    78%

    84%

    Other benchmark information that may assist your business

    Not all expenses, such as those below, are reported by every business.

    Because there are fewer businesses in your industry that report this information, only use this information as a guide if it applies to your business.

    Tax return – other benchmarks for 2017–18

    Benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Rent/turnover

    10% – 15%

    8% – 12%

    8% – 12%

    Motor vehicle expenses/turnover

    4% – 6%

    1% – 3%

    1%

    2016–17 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2016–17 year.

    Tax return – key benchmarks for 2016–17

    Key benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Total expenses/turnover

    50% – 64%

    70% – 85%

    80% – 89%

    Average total expenses

    57%

    78%

    84%

    Tax return – other benchmarks for 2016–17

    Benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Rent/turnover

    9% – 14%

    7% – 12%

    7% – 11%

    Motor vehicle expenses/turnover

    4% – 6%

    2% – 3%

    1%

    2015–16 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2015–16 year.

    Tax return – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Total expenses/turnover

    51% – 64%

    71% – 85%

    79% – 88%

    Average total expenses

    58%

    78%

    84%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    34% – 52%

    28% – 43%

    27% – 37%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $65,000 – $200,000

    $200,001 – $600,000

    More than $600,000

    Labour/turnover

    21% – 37%

    37% – 51%

    44% – 53%

    Rent/turnover

    9% – 13%

    7% – 12%

    7% – 11%

    Motor vehicle expenses/turnover

    4% – 6%

    2% – 3%

    1%

      Last modified: 29 Apr 2021QC 43811