• 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

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Total expenses/turnover

    61% – 77%

    68% – 83%

    82% – 91%

    Average total expenses

    69%

    75%

    87%

    Activity statement

    Non-capital purchases/
    total sales

    46% – 58%

    47% – 63%

    49% – 63%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Labour/turnover

    23% – 36%

    19% – 32%

    25% – 37%

    Rent/turnover

    4% – 7%

    5% – 8%

    3% – 5%

    Motor vehicle expenses/turnover

    18% – 32%

    14% – 26%

    12% – 22%

    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

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Total expenses/turnover

    61% – 77%

    70% – 83%

    82% – 90%

    Average total expenses

    69%

    76%

    86%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Labour/turnover

    19% – 27%

    15% – 25%

    21% – 30%

    Rent/turnover

    4% – 10%

    4% – 8%

    3% – 5%

    Motor vehicle expenses/turnover

    17% – 30%

    12% – 24%

    10% – 21%

    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

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Total expenses/turnover

    59% – 75%

    68% – 83%

    84% – 92%

    Average total expenses

    67%

    76%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    44% – 58%

    44% – 60%

    48% – 61%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Labour/turnover

    18% – 33%

    17% – 31%

    25% – 32%

    Rent/turnover

    4% – 9%

    3% – 7%

    3% – 5%

    Motor vehicle expenses/turnover

    17% – 31%

    12% – 23%

    11% – 21%

    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

    $50,000 - $200,000

    $200,000 - $500,000

    More than $500,000

    Income tax return

    Total expenses/turnover

    60% - 75%

    74% - 83%

    81% - 90%

    Average total expenses

    67%

    78%

    86%

    Activity statement

    Non-capital purchases/
    total sales

    46% - 59%

    45% - 60%

    47% - 62%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 - $200,000

    $200,000 - $500,000

    More than $500,000

    Labour/turnover

    10% - 25%

    18% - 28%

    23% - 34%

    Rent/turnover

    5% - 10%

    4% - 7%

    3% - 5%

    Motor vehicle expenses/turnover

    17% - 30%

    13% - 25%

    10% - 19%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43670