• 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 – $500,000

    More than $500,000

    Tax return

    Total expenses/turnover

    60% – 75%

    70% – 84%

    84% – 92%

    Average total expenses

    68%

    77%

    87%

    Activity statement

    Non-capital purchases/
    total sales

    47% – 61%

    46% – 64%

    50% – 61%

     

    Benchmark range

    Annual turnover range

    Tax return

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Labour/turnover

    21% – 28%

    17% – 29%

    25% – 36%

    Rent/turnover

    5% – 10%

    4% – 7%

    3% – 5%

    Motor vehicle expenses/turnover

    17% – 31%

    15% – 26%

    13% – 24%

    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 – $500,000

    More than $500,000

    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 range

    Annual turnover range

    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 tax returns and activity statements for the 2011–12 year.

    Key benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Tax return

    Total expenses/turnover

    61% – 77%

    70% – 83%

    82% – 90%

    Average total expenses

    69%

    76%

    86%

     

    Benchmark range

    Annual turnover range

    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 tax returns and activity statements for the 2010–11 year.

    Key benchmark range

    Annual turnover range

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    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 range

    Annual turnover range

    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%

      Last modified: 28 Mar 2017QC 43670