• 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 – $200,000

    $200,000 – $600,000

    More than $600,000

    Tax return

    Total expenses/turnover

    55% – 73%

    69% – 83%

    84% – 93%

    Average total expenses

    64%

    76%

    89%

    Activity statement

    Non-capital purchases/
    total sales

    39% – 55%

    46% – 62%

    52% – 67%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $200,000

    $200,000 – $600,000

    More than $600,000

    Labour/turnover

    23% – 36%

    17% – 28%

    21% – 33%

    Motor vehicle expenses/turnover

    14% – 29%

    10% – 32%

    4% – 27%

    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 – $200,000

    $200,000 – $600,000

    More than $600,000

    Tax return

    Total expenses/turnover

    54% – 73%

    69% – 83%

    84% – 93%

    Average total expenses

    63%

    76%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    38% – 55%

    45% – 60%

    52% – 66%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $200,000

    $200,000 – $600,000

    More than $600,000

    Labour/turnover

    23% – 37%

    16% – 28%

    22% – 33%

    Motor vehicle expenses/turnover

    14% – 28%

    10% – 31%

    4% – 27%

    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 – $200,000

    $200,000 – $600,000

    More than $600,000

    Tax return

    Total expenses/turnover

    54% – 73%

    69% – 83%

    84% – 93%

    Average total expenses

    63%

    76%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    36% – 53%

    45% – 60%

    51% – 66%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $200,000

    $200,000 – $600,000

    More than $600,000

    Labour/turnover

    21% – 32%

    15% – 25%

    20% – 29%

    Motor vehicle expenses/turnover

    14% – 28%

    8% – 31%

    3% – 26%

    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 – $200,000

    $200,000 – $600,000

    More than $600,000

    Tax return

    Total expenses/turnover

    54% – 73%

    70% – 84%

    85% – 93%

    Average total expenses

    64%

    77%

    89%

    Activity statement

    Non-capital purchases/
    total sales

    37% – 53%

    45% – 60%

    52% – 66%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $200,000

    $200,000 – $600,000

    More than $600,000

    Labour/turnover

    23% – 36%

    17% – 28%

    21% – 33%

    Motor vehicle expenses/turnover

    14% – 28%

    9% – 31%

    3% – 27%

      Last modified: 28 Mar 2017QC 43681