• 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

    $100,000 – $300,000

    $300,000 – $900,000

    More than $900,000

    Income tax return

    Cost of sales/turnover

    35% – 46%

    40% – 49%

    42% – 51%

    Average cost of sales

    41%

    45%

    46%

    Total expenses/turnover

    63% – 79%

    81% – 89%

    87% – 93%

    Average total expenses

    71%

    85%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    52% – 66%

    58% – 68%

    58% – 68%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $100,000 – $300,000

    $300,000 – $900,000

    More than $900,000

    Labour/turnover

    16% – 26%

    18% – 27%

    22% – 31%

    Rent/turnover

    6% – 10%

    4% – 6%

    3% – 5%

    Motor vehicle expenses/turnover

    4% – 7%

    2% – 3%

    1% – 2%

    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

    $100,000 – $300,000

    $300,000 – $900,000

    More than $900,000

    Income tax return

    Cost of sales/turnover

    34% – 45%

    41% – 50%

    42% – 52%

    Average cost of sales

    40%

    46%

    47%

    Total expenses/turnover

    64% – 78%

    80% – 89%

    87% – 93%

    Average total expenses

    71%

    84%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    50% – 66%

    58% – 68%

    58% – 67%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $100,000 – $300,000

    $300,000 – $900,000

    More than $900,000

    Labour/turnover

    15% – 24%

    16% – 25%

    21% – 29%

    Rent/turnover

    6% – 9%

    4% – 6%

    3% – 4%

    Motor vehicle expenses/turnover

    4% – 7%

    2% – 3%

    1% – 2%

    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

    $100,000 – $300,000

    $300,000 – $900,000

    More than $900,000

    Income tax return

    Cost of sales/turnover

    37% – 47%

    42% – 51%

    43% – 53%

    Average cost of sales

    42%

    46%

    48%

    Total expenses/turnover

    64% – 79%

    80% – 89%

    86% – 93%

    Average total expenses

    72%

    84%

    89%

    Activity statement

    Non-capital purchases/
    total sales

    52% – 67%

    59% – 69%

    59% – 68%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $100,000 – $300,000

    $300,000 – $900,000

    More than $900,000

    Labour/turnover

    16% – 26%

    17% – 26%

    21% – 29%

    Rent/turnover

    5% – 9%

    4% – 6%

    3% – 4%

    Motor vehicle expenses/turnover

    4% – 6%

    2% – 3%

    1% – 2%

    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

    $100,000 - $300,000

    $300,000 - $900,000

    More than $900,000

    Income tax return

    Cost of sales/turnover

    38% - 49%

    42% - 51%

    43% - 52%

    Average cost of sales

    44%

    46%

    48%

    Total expenses/turnover

    65% - 80%

    81% - 89%

    86% - 93%

    Average total expenses

    73%

    85%

    89%

    Activity statement

    Non-capital purchases/
    total sales

    54% - 68%

    59% - 69%

    59% - 69%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $100,000 - $300,000

    $300,000 - $900,000

    More than $900,000

    Labour/turnover

    11% - 21%

    16% - 25%

    21% - 29%

    Rent/turnover

    6% - 9%

    4% - 6%

    3% - 4%

    Motor vehicle expenses/turnover

    4% - 6%

    2% - 3%

    1% - 2%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43821