Show download pdf controls
  • 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.

    2015–16 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2015–16 year.

    Tax return – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $65,000 – $250,000

    $250,001 – $750,000

    More than $750,000

    Cost of sales/turnover

    48% – 57%

    49% – 61%

    58% – 64%

    Average cost of sales

    53%

    55%

    61%

    Total expenses/turnover

    70% – 86%

    84% – 91%

    89% – 94%

    Average total expenses

    78%

    88%

    92%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $65,000 – $250,000

    $250,001 – $750,000

    More than $750,000

    Non-capital purchases/
    total sales

    64% – 77%

    67% – 78%

    72% – 77%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $65,000 – $250,000

    $250,001 – $750,000

    More than $750,000

    Labour/turnover

    13% – 17%

    10% – 16%

    13% – 17%

    Rent/turnover

    7% – 15%

    6% – 10%

    3% – 6%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    1%

    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

    $65,000 – $250,000

    $250,001 – $750,000

    More than $750,000

    Cost of sales/turnover

    42% – 58%

    51% – 61%

    58% – 64%

    Average cost of sales

    50%

    56%

    61%

    Total expenses/turnover

    75% – 85%

    84% – 89%

    89% – 94%

    Average total expenses

    80%

    87%

    91%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $65,000 – $250,000

    $250,001 – $750,000

    More than $750,000

    Labour/turnover

    14% – 20%

    11% – 16%

    13% – 17%

    Rent/turnover

    8% – 15%

    5% – 11%

    3% – 6%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    1% – 2%

    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 – $250,000

    $250,001 – $750,000

    More than $750,000

    Cost of sales/turnover

    42% – 57%

    50% – 62%

    58% – 63%

    Average cost of sales

    50%

    56%

    61%

    Total expenses/turnover

    77% – 87%

    84% – 90%

    88% – 93%

    Average total expenses

    82%

    87%

    91%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $250,000

    $250,001 – $750,000

    More than $750,000

    Non-capital purchases/
    total sales

    64% – 78%

    70% – 78%

    70% – 77%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $65,000 – $250,000

    $250,001 – $750,000

    More than $750,000

    Labour/turnover

    15% – 20%

    10% – 16%

    13% – 18%

    Rent/turnover

    9% – 16%

    6% – 10%

    4% – 6%

    Motor vehicle expenses/turnover

    3% – 4%

    1% – 2%

    1% – 2%

      Last modified: 27 Feb 2019QC 43676