• 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.

    Tax return – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    61% – 71%

    63% – 71%

    66% – 78%

    Average cost of sales

    66%

    67%

    72%

    Total expenses/turnover

    84% – 91%

    88% – 94%

    92% – 96%

    Average total expenses

    87%

    91%

    94%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Non-capital purchases/
    total sales

    72% – 83%

    74% – 82%

    73% – 83%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Labour/turnover

    7% – 14%

    7% – 12%

    7% – 12%

    Rent/turnover

    7% – 12%

    5% – 10%

    4% – 8%

    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

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    63% – 72%

    63% – 72%

    66% – 79%

    Average cost of sales

    67%

    67%

    72%

    Total expenses/turnover

    85% – 91%

    89% – 94%

    92% – 96%

    Average total expenses

    88%

    91%

    94%

    Activity statement – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Non-capital purchases/
    total sales

    74% – 83%

    75% – 83%

    74% – 83%

    Tax return – other benchmarks for 2012–13

    Benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Labour/turnover

    8% – 13%

    7% – 12%

    6% – 12%

    Rent/turnover

    7% – 11%

    5% – 10%

    4% – 7%

    2011–12 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2011–12 year.

    Tax return – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    63% – 71%

    64% – 72%

    68% – 78%

    Average cost of sales

    67%

    68%

    73%

    Total expenses/turnover

    86% – 92%

    88% – 94%

    92% – 96%

    Average total expenses

    89%

    91%

    94%

    Activity statement – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Non-capital purchases/
    total sales

    71% – 82%

    73% – 81%

    71% – 82%

    Tax return – other benchmarks for 2011–12

    Benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Labour/turnover

    8% – 11%

    7% – 11%

    6% – 11%

    Rent/turnover

    6% – 10%

    5% – 9%

    4% – 7%

      Last modified: 28 Mar 2017QC 43706