• 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

    $65,000 – $250,000

    $250,000 – $600,000

    More than $600,000

    Tax return

    Cost of sales/turnover

    47% – 52%

    48% – 52%

    47% – 55%

    Average cost of sales

    49%

    50%

    51%

    Total expenses/turnover

    82% – 90%

    84% – 90%

    90% – 95%

    Average total expenses

    86%

    87%

    92%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $600,000

    More than $600,000

    Labour/turnover

    15% – 17%

    9% – 16%

    10% – 16%

    Rent/turnover

    19% – 27%

    16% – 24%

    13% – 21%

    Motor vehicle expenses/turnover

    2% – 3%

    1% – 2%

    1%

    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

    $65,000 – $250,000

    $250,000 – $600,000

    More than $600,000

    Tax return

    Cost of sales/turnover

    46% – 51%

    46% – 52%

    47% – 54%

    Average cost of sales

    48%

    49%

    51%

    Total expenses/turnover

    80% – 87%

    84% – 92%

    88% – 95%

    Average total expenses

    83%

    88%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    70% – 81%

    71% – 80%

    71% – 80%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $600,000

    More than $600,000

    Labour/turnover

    12% – 18%

    9% – 15%

    10% – 16%

    Rent/turnover

    18% – 24%

    17% – 23%

    12% – 19%

    Motor vehicle expenses/turnover

    2% – 3%

    1% – 2%

    1%

    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

    $65,000 – $250,000

    $250,000 – $600,000

    More than $600,000

    Tax return

    Cost of sales/turnover

    46% – 51%

    47% – 54%

    48% – 57%

    Average cost of sales

    48%

    50%

    53%

    Total expenses/turnover

    81% – 88%

    85% – 92%

    89% – 94%

    Average total expenses

    84%

    88%

    92%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $600,000

    More than $600,000

    Labour/turnover

    12% – 14%

    9% – 16%

    9% – 15%

    Rent/turnover

    19% – 26%

    16% – 21%

    11% – 19%

    Motor vehicle expenses/turnover

    2% – 3%

    1% – 2%

    1%

    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

    $65,000 – $250,000

    $250,000 – $600,000

    More than $600,000

    Tax return

    Cost of sales/turnover

    45% – 53%

    48% – 55%

    49% – 57%

    Average cost of sales

    49%

    52%

    53%

    Total expenses/turnover

    81% – 88%

    86% – 91%

    89% – 94%

    Average total expenses

    85%

    88%

    92%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $250,000

    $250,000 – $600,000

    More than $600,000

    Labour/turnover

    10% – 15%

    9% – 14%

    8% – 14%

    Rent/turnover

    17% – 23%

    15% – 22%

    12% – 19%

    Motor vehicle expenses/turnover

    2% – 3%

    1% – 2%

    1%

      Last modified: 28 Mar 2017QC 43788