• 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 – $150,000

    $150,000 – $400,000

    More than $400,000

    Income tax return

    Total expenses/turnover

    46% – 63%

    55% – 71%

    71% – 84%

    Average total expenses

    54%

    63%

    78%

    Activity statement

    Non-capital purchases/
    total sales

    33% – 47%

    34% – 47%

    36% – 47%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $400,000

    More than $400,000

    Cost of sales/turnover

    8% – 14%

    8% – 13%

    10% – 17%

    Labour/turnover

    24% – 39%

    19% – 32%

    26% – 38%

    Motor vehicle expenses/turnover

    9% – 12%

    6% – 8%

    4% – 6%

    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 – $150,000

    $150,000 – $400,000

    More than $400,000

    Income tax return

    Total expenses/turnover

    45% – 62%

    56% – 73%

    73% – 86%

    Average total expenses

    54%

    65%

    79%

    Activity statement

    Non-capital purchases/
    total sales

    33% – 46%

    35% – 47%

    37% – 50%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $400,000

    More than $400,000

    Cost of sales/turnover

    8% – 13%

    8% – 13%

    9% – 14%

    Labour/turnover

    20% – 33%

    18% – 29%

    24% – 35%

    Motor vehicle expenses/turnover

    9% – 12%

    6% – 8%

    4% – 6%

    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 – $150,000

    $150,000 – $400,000

    More than $400,000

    Income tax return

    Total expenses/turnover

    45% – 61%

    59% – 74%

    73% – 86%

    Average total expenses

    53%

    67%

    79%

    Activity statement

    Non-capital purchases/
    total sales

    33% – 46%

    36% – 47%

    38% – 49%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $150,000

    $150,000 – $400,000

    More than $400,000

    Cost of sales/turnover

    8% – 14%

    10% – 15%

    10% – 16%

    Labour/turnover

    23% – 39%

    20% – 32%

    26% – 38%

    Motor vehicle expenses/turnover

    8% – 12%

    6% – 8%

    4% – 6%

    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 - $150,000

    $150,000 - $400,000

    More than $400,000

    Income tax return

    Total expenses/turnover

    46% - 62%

    58% - 74%

    74% - 86%

    Average total expenses

    54%

    66%

    80%

    Activity statement

    Non-capital purchases/
    total sales

    33% - 47%

    36% - 47%

    39% - 49%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 - $150,000

    $150,000 - $400,000

    More than $400,000

    Cost of sales/turnover

    9% - 15%

    10% - 16%

    11% - 19%

    Labour/turnover

    8% - 30%

    15% - 28%

    25% - 37%

    Motor vehicle expenses/turnover

    8% - 11%

    6% - 8%

    4% - 6%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43703