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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

    $100,000 – $700,000

    $700,001 – $1,500,000

    More than $1,500,000

    Cost of sales/turnover

    78% – 87%

    87% – 91%

    91% – 94%

    Average cost of sales

    82%

    89%

    93%

    Total expenses/turnover

    90% – 93%

    95% – 97%

    96% – 98%

    Average total expenses

    92%

    96%

    97%

    Activity statement – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $100,000 – $700,000

    $700,001 – $1,500,000

    More than $1,500,000

    Non-capital purchases/
    total sales

    85% – 91%

    89% – 95%

    92% – 96%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $100,000 – $700,000

    $700,001 – $1,500,000

    More than $1,500,000

    Labour/turnover

    5% – 6%

    3% – 4%

    2% – 3%

    Rent/turnover

    4% – 6%

    2% – 5%

    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

    $100,000 – $700,000

    $700,001 – $1,500,000

    More than $1,500,000

    Cost of sales/turnover

    81% – 87%

    88% – 91%

    91% – 94%

    Average cost of sales

    83%

    90%

    92%

    Total expenses/turnover

    90% – 94%

    95% – 97%

    96% – 98%

    Average total expenses

    92%

    96%

    97%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $100,000 – $700,000

    $700,001 – $1,500,000

    More than $1,500,000

    Non-capital purchases/
    total sales

    82% – 91%

    91% – 95%

    93% – 96%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $100,000 – $700,000

    $700,001 – $1,500,000

    More than $1,500,000

    Labour/turnover

    5% – 6%

    3% – 4%

    2% – 3%

    Rent/turnover

    4% – 6%

    2% – 4%

    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.

    Tax return – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $100,000 – $700,000

    $700,001 – $1,500,000

    More than $1,500,000

    Cost of sales/turnover

    82% – 87%

    88% – 91%

    91% – 94%

    Average cost of sales

    84%

    90%

    92%

    Total expenses/turnover

    93% – 96%

    95% – 97%

    96% – 98%

    Average total expenses

    94%

    96%

    97%

    Tax return – other benchmarks for 2012–13

    Benchmark range

    Annual turnover range

    $100,000 – $700,000

    $700,001 – $1,500,000

    More than $1,500,000

    Labour/turnover

    6% – 7%

    3% – 4%

    2% – 3%

    Rent/turnover

    3% – 5%

    2% – 4%

    1% – 2%

      Last modified: 21 Feb 2018QC 43671