• 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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    41% – 61%

    53% – 61%

    55% – 59%

    Average cost of sales

    51%

    57%

    57%

    Total expenses/turnover

    75% – 87%

    84% – 89%

    90% – 95%

    Average total expenses

    81%

    87%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    62% – 81%

    69% – 80%

    71% – 79%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    15% – 23%

    11% – 16%

    12% – 17%

    Rent/turnover

    13% – 21%

    8% – 12%

    6% – 12%

    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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    38% – 58%

    54% – 61%

    56% – 61%

    Average cost of sales

    48%

    58%

    58%

    Total expenses/turnover

    77% – 87%

    84% – 91%

    89% – 94%

    Average total expenses

    82%

    88%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    62% – 80%

    71% – 81%

    72% – 79%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    15% – 23%

    11% – 16%

    12% – 16%

    Rent/turnover

    13% – 22%

    9% – 13%

    6% – 11%

    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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    35% – 55%

    53% – 61%

    57% – 61%

    Average cost of sales

    45%

    57%

    59%

    Total expenses/turnover

    73% – 85%

    85% – 91%

    90% – 95%

    Average total expenses

    79%

    88%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    54% – 74%

    65% – 79%

    71% – 78%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    12% – 20%

    11% – 15%

    11% – 15%

    Rent/turnover

    11% – 19%

    8% – 12%

    6% – 11%

    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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Tax return

    Cost of sales/turnover

    40% – 59%

    53% – 62%

    57% – 62%

    Average cost of sales

    49%

    57%

    59%

    Total expenses/turnover

    74% – 86%

    84% – 92%

    91% – 96%

    Average total expenses

    80%

    88%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    62% – 80%

    70% – 80%

    71% – 79%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    14% – 20%

    11% – 17%

    11% – 16%

    Rent/turnover

    12% – 19%

    8% – 13%

    6% – 11%

      Last modified: 28 Mar 2017QC 43663