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  • 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.

    2014–15 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2014–15 year.

    Tax return – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    22% – 32%

    29% – 40%

    33% – 46%

    Average cost of sales

    27%

    35%

    39%

    Total expenses/turnover

    52% – 68%

    63% – 79%

    80% – 90%

    Average total expenses

    60%

    71%

    85%

    Activity statement – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    41% – 56%

    47% – 59%

    51% – 64%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Labour/turnover

    24% – 37%

    17% – 26%

    22% – 32%

    Rent/turnover

    6% – 10%

    4% – 7%

    2% – 4%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 6%

    2% – 4%

    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

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    21% – 31%

    29% – 41%

    31% – 44%

    Average cost of sales

    26%

    35%

    38%

    Total expenses/turnover

    52% – 67%

    62% – 80%

    79% – 91%

    Average total expenses

    59%

    71%

    85%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    42% – 57%

    47% – 61%

    51% – 64%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Labour/turnover

    21% – 34%

    16% – 27%

    21% – 31%

    Rent/turnover

    4% – 9%

    5% – 8%

    2% – 4%

    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.

    Tax return – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Cost of sales/turnover

    21% – 30%

    29% – 41%

    32% – 47%

    Average cost of sales

    26%

    35%

    39%

    Total expenses/turnover

    52% – 68%

    63% – 79%

    80% – 90%

    Average total expenses

    60%

    71%

    85%

    Activity statement – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Non-capital purchases/
    total sales

    42% – 57%

    48% – 60%

    53% – 65%

    Tax return – other benchmarks for 2012–13

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $600,000

    More than $600,000

    Labour/turnover

    23% – 31%

    17% – 29%

    21% – 32%

    Rent/turnover

    5% – 10%

    4% – 7%

    2% – 4%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 6%

    2% – 4%

      Last modified: 21 Feb 2018QC 43787