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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

    $50,000 – $125,000

    $125,001 – $525,000

    More than $525,000

    Total expenses/turnover

    57% – 70%

    67% – 81%

    82% – 90%

    Average total expenses

    64%

    74%

    86%

    Activity statement – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $50,000 – $125,000

    $125,001 – $525,000

    More than $525,000

    Non-capital purchases/
    total sales

    37% – 54%

    38% – 52%

    43% – 56%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $50,000 – $125,000

    $125,001 – $525,000

    More than $525,000

    Rent/turnover

    5% – 8%

    4% – 7%

    4% – 7%

    Motor vehicle expenses/turnover

    13% – 22%

    11% – 18%

    6% – 12%

    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

    $50,000 – $125,000

    $125,001 – $525,000

    More than $525,000

    Total expenses/turnover

    57% – 70%

    68% – 81%

    83% – 92%

    Average total expenses

    64%

    74%

    87%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $50,000 – $125,000

    $125,001 – $525,000

    More than $525,000

    Non-capital purchases/
    total sales

    40% – 54%

    40% – 54%

    42% – 56%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $50,000 – $125,000

    $125,001 – $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.

    Tax return – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $50,000 – $125,000

    $125,001 – $525,000

    More than $525,000

    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 – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $50,000 – $125,000

    $125,001 – $525,000

    More than $525,000

    Non-capital purchases/
    total sales

    40% – 54%

    37% – 52%

    43% – 58%

    Tax return – other benchmarks for 2012–13

    Benchmark range

    Annual turnover range

    $50,000 – $125,000

    $125,001 – $525,000

    More than $525,000

    Rent/turnover

    3% – 8%

    3% – 9%

    4% – 7%

    Motor vehicle expenses/turnover

    14% – 23%

    10% – 19%

    7% – 13%

      Last modified: 21 Feb 2018QC 43774