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  • Performance benchmarks – previous years

    This information does not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    See also:

    2017–18 financial year

    Tax return – key benchmarks for 2017–18

    Key benchmark range

    Annual turnover range

    $50,000 – $300,000

    $300,001 – $1,000,000

    More than $1,000,000

    Total expenses/turnover

    37% – 56%

    73% – 84%

    86% – 93%

    Average total expenses

    46%

    78%

    89%

    Other benchmark information that may assist your business

    Not all expenses, such as those below, are reported by every business.

    Because there are fewer businesses in your industry that report this information, only use this information as a guide if it applies to your business.

    Tax return – other benchmarks for 2017–18

    Benchmark range

    Annual turnover range

    $50,000 – $300,000

    $300,001 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    12% – 23%

    21% – 31%

    25% – 34%

    Labour/turnover

    24% – 37%

    32% – 45%

    32% – 48%

    Motor vehicle expenses/turnover

    6% – 10%

    2% – 4%

    1% – 2%

    2016–17 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2016–17 year.

    Tax return – key benchmarks for 2016–17

    Key benchmark range

    Annual turnover range

    $50,000 – $300,000

    $300,001 – $1,000,000

    More than $1,000,000

    Total expenses/turnover

    37% – 57%

    73% – 83%

    85% – 94%

    Average total expenses

    47%

    78%

    89%

    Activity statement – key benchmarks for 2016–17

    Key benchmark range

    Annual turnover range

    $50,000 – $300,000

    $300,001 – $1,000,000

    More than $1,000,000

    Non-capital purchases/
    total sales

    30% – 48%

    48% – 66%

    61% – 78%

    Tax return – other benchmarks for 2016–17

    Benchmark range

    Annual turnover range

    $50,000 – $300,000

    $300,001 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    13% – 23%

    21% – 31%

    26% – 33%

    Labour/turnover

    24% – 37%

    32% – 44%

    33% – 48%

    Motor vehicle expenses/turnover

    6% – 10%

    2% – 4%

    1% – 2%

    2015–16 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2015–16 year.

    Tax return – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $50,000 – $300,000

    $300,001 – $1,000,000

    More than $1,000,000

    Total expenses/turnover

    37% – 58%

    72% – 83%

    85% – 93%

    Average total expenses

    48%

    78%

    89%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $50,000 – $300,000

    $300,001 – $1,000,000

    More than $1,000,000

    Non-capital purchases/
    total sales

    30% – 49%

    47% – 65%

    59% – 77%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $50,000 – $300,000

    $300,001 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    13% – 24%

    22% – 31%

    28% – 34%

    Labour/turnover

    24% – 37%

    31% – 43%

    33% – 47%

    Motor vehicle expenses/turnover

    6% – 10%

    2% – 3%

    1% – 2%

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      Last modified: 29 Apr 2021QC 43693