• 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

    $75,000 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Tax return

    Cost of sales/turnover

    66% – 80%

    72% – 84%

    83% – 90%

    Average cost of sales

    73%

    78%

    86%

    Total expenses/turnover

    83% – 91%

    93% – 96%

    96% – 98%

    Average total expenses

    88%

    94%

    97%

    Activity statement

    Non-capital purchases/
    total sales

    69% – 84%

    81% – 90%

    88% – 94%

     

    Benchmark range

    Annual turnover range

    Tax return

    $75,000 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    10% – 15%

    7% – 11%

    3% – 6%

    Rent/turnover

    3% – 8%

    2% – 5%

    1% – 3%

    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

    $75,000 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Tax return

    Cost of sales/turnover

    66% – 79%

    72% – 83%

    83% – 90%

    Average cost of sales

    72%

    78%

    86%

    Total expenses/turnover

    85% – 93%

    93% – 96%

    96% – 98%

    Average total expenses

    89%

    95%

    97%

    Activity statement

    Non-capital purchases/
    total sales

    71% – 85%

    82% – 90%

    88% – 94%

     

    Benchmark range

    Annual turnover range

    Tax return

    $75,000 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    10% – 16%

    6% – 11%

    3% – 6%

    Rent/turnover

    4% – 7%

    2% – 5%

    1% – 3%

    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

    $75,000 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Tax return

    Cost of sales/turnover

    57% – 77%

    72% – 83%

    84% – 90%

    Average cost of sales

    66%

    78%

    87%

    Total expenses/turnover

    85% – 92%

    92% – 96%

    96% – 98%

    Average total expenses

    88%

    94%

    97%

    Activity statement

    Non-capital purchases/
    total sales

    62% – 84%

    79% – 89%

    88% – 94%

     

    Benchmark range

    Annual turnover range

    Tax return

    $75,000 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    10% – 16%

    6% – 10%

    3% – 6%

    Rent/turnover

    4% – 6%

    2% – 5%

    1% – 3%

    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

    $75,000 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Tax return

    Cost of sales/turnover

    70% – 81%

    74% – 84%

    85% – 90%

    Average cost of sales

    75%

    79%

    87%

    Total expenses/turnover

    84% – 91%

    92% – 96%

    96% – 98%

    Average total expenses

    89%

    94%

    97%

    Activity statement

    Non-capital purchases/
    total sales

    71% – 84%

    80% – 90%

    88% – 94%

     

    Benchmark range

    Annual turnover range

    Tax return

    $75,000 – $500,000

    $500,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    11% – 16%

    6% – 11%

    3% – 6%

    Rent/turnover

    4% – 7%

    2% – 4%

    1% – 2%

      Last modified: 28 Mar 2017QC 43775