• 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

    $400,000 – $1,500,000

    $1,500,000 – $3,500,000

    More than $3,500,000

    Tax return

    Cost of sales/turnover

    60% – 64%

    61% – 64%

    62% – 65%

    Average cost of sales

    62%

    62%

    64%

    Total expenses/turnover

    86% – 92%

    88% – 93%

    90% – 94%

    Average total expenses

    89%

    90%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    77% – 84%

    77% – 85%

    80% – 87%

    GST-free sales/total sales

    81% – 89%

    78% – 86%

    72% – 82%

     

    Benchmark range

    Annual turnover range

    Tax return

    $400,000 – $1,500,000

    $1,500,000 – $3,500,000

    More than $3,500,000

    Labour/turnover

    9% – 14%

    10% – 13%

    10% – 13%

    Rent/turnover

    3% – 5%

    3% – 5%

    3% – 5%

    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

    $400,000 – $1,500,000

    $1,500,000 – $3,500,000

    More than $3,500,000

    Tax return

    Cost of sales/turnover

    60% – 65%

    61% – 65%

    62% – 66%

    Average cost of sales

    62%

    63%

    64%

    Total expenses/turnover

    87% – 92%

    88% – 93%

    89% – 94%

    Average total expenses

    89%

    90%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    77% – 84%

    78% – 85%

    80% – 87%

    GST-free sales/total sales

    81% – 89%

    78% – 86%

    72% – 81%

     

    Benchmark range

    Annual turnover range

    Tax return

    $400,000 – $1,500,000

    $1,500,000 – $3,500,000

    More than $3,500,000

    Labour/turnover

    9% – 13%

    9% – 13%

    9% – 12%

    Rent/turnover

    3% – 5%

    3% – 5%

    3% – 5%

    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

    $400,000 – $1,500,000

    $1,500,000 – $3,500,000

    More than $3,500,000

    Tax return

    Cost of sales/turnover

    63% – 66%

    63% – 66%

    65% – 68%

    Average cost of sales

    65%

    65%

    66%

    Total expenses/turnover

    87% – 92%

    88% – 93%

    90% – 94%

    Average total expenses

    90%

    90%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    77% – 83%

    79% – 86%

    80% – 87%

    GST-free sales/total sales

    79% – 89%

    77% – 86%

    68% – 81%

     

    Benchmark range

    Annual turnover range

    Tax return

    $400,000 – $1,500,000

    $1,500,000 – $3,500,000

    More than $3,500,000

    Labour/turnover

    8% – 13%

    9% – 12%

    9% – 11%

    Rent/turnover

    3% – 4%

    2% – 4%

    2% – 4%

    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

    $400,000 – $1,500,000

    $1,500,000 – $3,500,000

    More than $3,500,000

    Tax return

    Cost of sales/turnover

    65% – 68%

    65% – 68%

    66% – 69%

    Average cost of sales

    66%

    66%

    67%

    Total expenses/turnover

    88% – 93%

    88% – 93%

    90% – 94%

    Average total expenses

    90%

    91%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    81% – 87%

    81% – 87%

    81% – 87%

    GST-free sales/total sales

    81% – 89%

    78% – 87%

    70% – 82%

     

    Benchmark range

    Annual turnover range

    Income tax return

    $400,000 – $1,500,000

    $1,500,000 – $3,500,000

    More than $3,500,000

    Labour/turnover

    8% – 12%

    8% – 12%

    8% – 11%

    Rent/turnover

    3% – 4%

    2% – 4%

    2% – 4%

      Last modified: 28 Mar 2017QC 43701