• 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 circumstance.

    2012–13 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2012–13 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 – $1,000,000

    $1,000,000 – $2,500,000

    More than $2,500,000

    Income tax return

    Cost of sales/turnover

    60% – 68%

    63% – 67%

    65% – 70%

    Average cost of sales

    64%

    65%

    67%

    Total expenses/turnover

    86% – 91%

    90% – 95%

    91% – 95%

    Average total expenses

    88%

    93%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    74% – 82%

    74% – 79%

    75% – 80%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $1,000,000

    $1,000,000 – $2,500,000

    More than $2,500,000

    Labour/turnover

    10% – 15%

    11% – 15%

    10% – 14%

    Rent/turnover

    4% – 7%

    3% – 5%

    2% – 3%

    Motor vehicle expenses/turnover

    1% – 2%

    1%

    1%

    2011–12 financial year

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

    Key benchmark ratio

    Annual turnover range

    $65,000 – $1,000,000

    $1,000,000 – $2,500,000

    More than $2,500,000

    Income tax return

    Cost of sales/turnover

    60% – 69%

    63% – 68%

    66% – 71%

    Average cost of sales

    64%

    66%

    68%

    Total expenses/turnover

    85% – 92%

    90% – 94%

    91% – 95%

    Average total expenses

    88%

    92%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    71% – 80%

    74% – 80%

    74% – 79%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $1,000,000

    $1,000,000 – $2,500,000

    More than $2,500,000

    Labour/turnover

    9% – 14%

    11% – 14%

    10% – 13%

    Rent/turnover

    4% – 6%

    3% – 4%

    2% – 3%

    Motor vehicle expenses/turnover

    1% – 2%

    1%

    1%

    2010–11 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2010–11 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 – $1,000,000

    $1,000,000 – $2,500,000

    More than $2,500,000

    Income tax return

    Cost of sales/turnover

    60% – 68%

    64% – 68%

    66% – 71%

    Average cost of sales

    64%

    66%

    68%

    Total expenses/turnover

    86% – 92%

    90% – 94%

    91% – 95%

    Average total expenses

    89%

    92%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    73% – 81%

    74% – 80%

    75% – 80%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $1,000,000

    $1,000,000 – $2,500,000

    More than $2,500,000

    Labour/turnover

    9% – 14%

    10% – 14%

    10% – 13%

    Rent/turnover

    4% – 6%

    3% – 4%

    2% – 3%

    Motor vehicle expenses/turnover

    1% – 2%

    1%

    1%

    2009–10 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2009–10 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 - $1,000,000

    $1,000,000 - $2,500,000

    More than $2,500,000

    Income tax return

    Cost of sales/turnover

    62% – 69%

    63% – 69%

    67% – 72%

    Average cost of sales

    66%

    66%

    69%

    Total expenses/turnover

    87% – 93%

    90% – 95%

    91% – 95%

    Average total expenses

    90%

    93%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    74% – 82%

    75% – 80%

    76% – 81%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $1,000,000

    $1,000,000 - $2,500,000

    More than $2,500,000

    Labour/turnover

    8% – 13%

    10% – 14%

    10% – 12%

    Rent/turnover

    4% – 6%

    3% – 4%

    2% – 3%

    Motor vehicle expenses/turnover

    1% – 2%

    1%

    1%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43667