• 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 – $350,000

    More than $350,000

    Tax return

    Cost of sales/turnover

    33% – 53%

    45% – 62%

    Average cost of sales

    43%

    54%

    Total expenses/turnover

    62% – 80%

    84% – 91%

    Average total expenses

    71%

    87%

    Activity statement

    Non-capital purchases/
    total sales

    47% – 73%

    57% – 78%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $350,000

    More than $350,000

    Labour/turnover

    16% – 28%

    13% – 22%

    Rent/turnover

    9% – 19%

    6% – 11%

    Motor vehicle expenses/turnover

    3% – 6%

    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 – $350,000

    More than $350,000

    Tax return

    Cost of sales/turnover

    35% – 57%

    40% – 61%

    Average cost of sales

    46%

    50%

    Total expenses/turnover

    64% – 81%

    84% – 93%

    Average total expenses

    73%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    54% – 71%

    60% – 76%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $350,000

    More than $350,000

    Labour/turnover

    19% – 28%

    14% – 24%

    Rent/turnover

    9% – 17%

    6% – 11%

    Motor vehicle expenses/turnover

    3% – 5%

    1%

    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 – $350,000

    More than $350,000

    Tax return

    Cost of sales/turnover

    36% – 57%

    43% – 61%

    Average cost of sales

    47%

    52%

    Total expenses/turnover

    67% – 84%

    86% – 92%

    Average total expenses

    76%

    89%

    Activity statement

    Non-capital purchases/
    total sales

    52% – 74%

    58% – 76%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $350,000

    More than $350,000

    Labour/turnover

    15% – 22%

    11% – 20%

    Rent/turnover

    8% – 16%

    5% – 11%

    Motor vehicle expenses/turnover

    2% – 5%

    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 – $350,000

    More than $350,000

    Tax return

    Cost of sales/turnover

    39% – 54%

    41% – 62%

    Average cost of sales

    47%

    51%

    Total expenses/turnover

    65% – 85%

    85% – 92%

    Average total expenses

    75%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    51% – 73%

    62% – 77%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $350,000

    More than $350,000

    Labour/turnover

    16% – 23%

    12% – 19%

    Rent/turnover

    8% – 17%

    6% – 12%

    Motor vehicle expenses/turnover

    2% – 5%

    1% – 2%

      Last modified: 28 Mar 2017QC 43783