• 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 – $900,000

    More than $900,000

    Tax return

    Cost of sales/turnover

    45% – 57%

    48% – 56%

    51% – 60%

    Average cost of sales

    51%

    52%

    55%

    Total expenses/turnover

    79% – 88%

    85% – 92%

    91% – 95%

    Average total expenses

    83%

    88%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    68% – 81%

    72% – 82%

    72% – 80%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $900,000

    More than $900,000

    Labour/turnover

    13% – 18%

    10% – 17%

    11% – 17%

    Rent/turnover

    15% – 23%

    11% – 19%

    8% – 15%

    Motor vehicle expenses/turnover

    2% – 5%

    1% – 2%

    1% 

    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 – $900,000

    More than $900,000

    Tax return

    Cost of sales/turnover

    45% – 56%

    49% – 56%

    50% – 57%

    Average cost of sales

    51%

    52%

    54%

    Total expenses/turnover

    79% – 88%

    85% – 92%

    89% – 94%

    Average total expenses

    83%

    89%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    68% – 80%

    71% – 80%

    70% – 79%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $900,000

    More than $900,000

    Labour/turnover

    11% – 17%

    11% – 16%

    12% – 18%

    Rent/turnover

    12% – 21%

    10% – 20%

    8% – 14%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    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 – $250,000

    $250,000 – $900,000

    More than $900,000

    Tax return

    Cost of sales/turnover

    44% – 56%

    48% – 55%

    50% – 58%

    Average cost of sales

    50%

    51%

    54%

    Total expenses/turnover

    78% – 87%

    85% – 92%

    91% – 96%

    Average total expenses

    82%

    89%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    62% – 77%

    68% – 78%

    69% – 78%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $900,000

    More than $900,000

    Labour/turnover

    12% – 18%

    10% – 15%

    11% – 16%

    Rent/turnover

    12% – 21%

    10% – 19%

    8% – 15%

    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 – $900,000

    More than $900,000

    Tax return

    Cost of sales/turnover

    48% – 58%

    50% – 58%

    51% – 59%

    Average cost of sales

    53%

    54%

    55%

    Total expenses/turnover

    78% – 86%

    87% – 93%

    90% – 94%

    Average total expenses

    82%

    90%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    70% – 80%

    73% – 82%

    71% – 80%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $900,000

    More than $900,000

    Labour/turnover

    11% – 19%

    11% – 16%

    11% – 16%

    Rent/turnover

    11% – 21%

    10% – 18%

    7% – 14%

    Motor vehicle expenses/turnover

    3% – 4%

    1% – 2%

    1%

      Last modified: 28 Mar 2017QC 43762