• 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.

    Key benchmark range

    Annual turnover range

    $50,000 – $125,000

    $125,000 – $525,000

    More than $525,000

    Tax return

    Total expenses/turnover

    57% – 70%

    68% – 81%

    83% – 92%

    Average total expenses

    64%

    74%

    87%

    Activity statement

    Non-capital purchases/
    total sales

    40% – 54%

    40% – 54%

    42% – 56%

     

    Benchmark range

    Annual turnover range

    Income tax return

    $50,000 – $125,000

    $125,000 – $525,000

    More than $525,000

    Rent/turnover

    4% – 9%

    4% – 8%

    4% – 7%

    Motor vehicle expenses/turnover

    14% – 23%

    11% – 19%

    6% – 13%

    2012–13 financial year

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

    Key benchmark range

    Annual turnover range

    $50,000 – $125,000

    $125,000 – $525,000

    More than $525,000

    Tax return

    Labour/turnover

    23% – 33%

    22% – 31%

    30% – 41%

    Average labour

    28%

    26%

    36%

    Total expenses/turnover

    60% – 72%

    68% – 81%

    82% – 92%

    Average total expenses

    66%

    75%

    87%

    Activity statement

    Non-capital purchases/
    total sales

    40% – 54%

    37% – 52%

    43% – 58%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $125,000

    $125,000 – $525,000

    More than $525,000

    Rent/turnover

    3% – 8%

    3% – 9%

    4% – 7%

    Motor vehicle expenses/turnover

    14% – 23%

    10% – 19%

    7% – 13%

    2011–12 financial year

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

    Key benchmark range

    Annual turnover range

    $50,000 – $125,000

    $125,000 – $525,000

    More than $525,000

    Tax return

    Labour/turnover

    21% – 30%

    23% – 33%

    30% – 42%

    Average labour

    25%

    28%

    36%

    Total expenses/turnover

    58% – 73%

    68% – 83%

    84% – 91%

    Average total expenses

    65%

    75%

    87%

    Activity statement

    Non-capital purchases/
    total sales

    36% – 53%

    38% – 53%

    43% – 59%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $125,000

    $125,000 – $525,000

    More than $525,000

    Rent/turnover

    3% – 6%

    3% – 8%

    4% – 7%

    Motor vehicle expenses/turnover

    14% – 22%

    10% – 19%

    6% – 12%

    2010–11 financial year

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

    Key benchmark range

    Annual turnover range

    $50,000 – $125,000

    $125,000 – $525,000

    More than $525,000

    Tax return

    Labour/turnover

    22% – 30%

    22% – 32%

    30% – 41%

    Average labour

    26%

    27%

    36%

    Total expenses/turnover

    58% – 73%

    68% – 81%

    85% – 92%

    Average total expenses

    66%

    75%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    36% – 53%

    38% – 51%

    43% – 57%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $125,000

    $125,000 – $525,000

    More than $525,000

    Rent/turnover

    4% – 6%

    3% – 7%

    4% – 7%

    Motor vehicle expenses/turnover

    13% – 22%

    11% – 18%

    6% – 12%

      Last modified: 28 Mar 2017QC 43774