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  • 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.

    Tax return – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $900,000

    More than $900,000

    Cost of sales/turnover

    28% – 45%

    31% – 44%

    35% – 53%

    Average cost of sales

    36%

    38%

    44%

    Total expenses/turnover

    65% – 80%

    77% – 88%

    84% – 92%

    Average total expenses

    73%

    82%

    88%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $900,000

    More than $900,000

    Non-capital purchases/
    total sales

    51% – 68%

    54% – 67%

    52% – 66%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $900,000

    More than $900,000

    Labour/turnover

    18% – 30%

    17% – 29%

    19% – 30%

    Rent/turnover

    8% – 13%

    6% – 9%

    3% – 5%

    Motor vehicle expenses/turnover

    3% – 6%

    2% – 3%

    1% – 2%

    2012–13 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2012–13 year.

    Tax return – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $900,000

    More than $900,000

    Cost of sales/turnover

    26% – 43%

    30% – 45%

    34% – 51%

    Average cost of sales

    35%

    38%

    43%

    Total expenses/turnover

    65% – 79%

    77% – 87%

    85% – 92%

    Average total expenses

    72%

    82%

    89%

    Activity statement – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $900,000

    More than $900,000

    Non-capital purchases/
    total sales

    50% – 70%

    54% – 67%

    53% – 68%

    Tax return – other benchmarks for 2012–13

    Benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $900,000

    More than $900,000

    Labour/turnover

    19% – 32%

    17% – 30%

    21% – 30%

    Rent/turnover

    7% – 12%

    5% – 8%

    3% – 5%

    Motor vehicle expenses/turnover

    3% – 5%

    2% – 3%

    1%

    2011–12 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2011–12 year.

    Tax return – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $900,000

    More than $900,000

    Cost of sales/turnover

    28% – 41%

    30% – 47%

    35% – 50%

    Average cost of sales

    34%

    38%

    42%

    Total expenses/turnover

    63% – 80%

    76% – 87%

    84% – 93%

    Average total expenses

    71%

    82%

    88%

    Activity statement – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $900,000

    More than $900,000

    Non-capital purchases/
    total sales

    45% – 67%

    50% – 65%

    51% – 64%

    Tax return – other benchmarks for 2011–12

    Benchmark range

    Annual turnover range

    $65,000 – $300,000

    $300,001 – $900,000

    More than $900,000

    Labour/turnover

    17% – 28%

    17% – 28%

    20% – 28%

    Rent/turnover

    7% – 12%

    5% – 8%

    3% – 5%

    Motor vehicle expenses/turnover

    3% – 5%

    2% – 3%

    1% – 2%

      Last modified: 28 Mar 2017QC 43688