Show download pdf controls
  • Performance benchmarks – previous years

    This information does not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    On this page:

    See also:

    2017–18 financial year

    Tax return – key benchmarks for 2017–18

    Key benchmark range

    Annual turnover range

    $65,000 – $1,000,000

    $1,000,001 – $2,500,000

    More than $2,500,000

    Cost of sales/turnover

    57% – 66%

    59% – 65%

    63% – 67%

    Average cost of sales

    61%

    62%

    65%

    Total expenses/turnover

    85% – 91%

    90% – 94%

    91% – 95%

    Average total expenses

    88%

    92%

    93%

    Other benchmark information that may assist your business

    Not all expenses, such as those below, are reported by every business.

    Because there are fewer businesses in your industry that report this information, only use this information as a guide if it applies to your business.

    Tax return – other benchmarks for 2017–18

    Benchmark range

    Annual turnover range

    $65,000 – $1,000,000

    $1,000,001 – $2,500,000

    More than $2,500,000

    Labour/turnover

    10% – 16%

    12% – 16%

    12% – 15%

    Rent/turnover

    5% – 8%

    3% – 5%

    3% – 4%

    Motor vehicle expenses/turnover

    1% – 2%

    1%

    1%

    2016–17 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2016–17 year.

    Tax return – key benchmarks for 2016–17

    Key benchmark range

    Annual turnover range

    $65,000 – $1,000,000

    $1,000,001 – $2,500,000

    More than $2,500,000

    Cost of sales/turnover

    57% – 67%

    60% – 65%

    62% – 67%

    Average cost of sales

    62%

    62%

    65%

    Total expenses/turnover

    85% – 91%

    90% – 94%

    91% – 95%

    Average total expenses

    88%

    92%

    93%

    Activity statement – key benchmarks for 2016–17

    Key benchmark range

    Annual turnover range

    $65,000 – $1,000,000

    $1,000,001 – $2,500,000

    More than $2,500,000

    Non-capital purchases/
    total sales

    71% – 79%

    70% – 77%

    72% – 78%

    Tax return – other benchmarks for 2016–17

    Benchmark range

    Annual turnover range

    $65,000 – $1,000,000

    $1,000,001 – $2,500,000

    More than $2,500,000

    Labour/turnover

    10% – 16%

    12% – 16%

    12% – 16%

    Rent/turnover

    4% – 7%

    3% – 5%

    3% – 4%

    Motor vehicle expenses/turnover

    1% – 2%

    1%

    1%

    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 – $1,000,000

    $1,000,001 – $2,500,000

    More than $2,500,000

    Cost of sales/turnover

    58% – 67%

    60% – 66%

    64% – 68%

    Average cost of sales

    63%

    63%

    66%

    Total expenses/turnover

    86% – 92%

    90% – 94%

    91% – 95%

    Average total expenses

    89%

    92%

    93%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $65,000 – $1,000,000

    $1,000,001 – $2,500,000

    More than $2,500,000

    Non-capital purchases/
    total sales

    73% – 82%

    72% – 78%

    75% – 79%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $65,000 – $1,000,000

    $1,000,001 – $2,500,000

    More than $2,500,000

    Labour/turnover

    11% – 16%

    12% – 17%

    12% – 15%

    Rent/turnover

    5% – 8%

    3% – 5%

    2% – 4%

    Motor vehicle expenses/turnover

    1% – 2%

    1%

    1%

      Last modified: 29 Apr 2021QC 43667