• 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

    $65,000 – $300,000

    $300,000 – $900,000

    More than $900,000

    Income tax return

    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

    Non-capital purchases/
    total sales

    50% – 70%

    54% – 67%

    53% – 68%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $300,000

    $300,000 – $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 income tax returns and activity statements for the 2011–12 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 – $300,000

    $300,000 – $900,000

    More than $900,000

    Income tax return

    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

    Non-capital purchases/
    total sales

    45% – 67%

    50% – 65%

    51% – 64%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $300,000

    $300,000 – $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%

    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

    $65,000 – $300,000

    $300,000 – $900,000

    More than $900,000

    Income tax return

    Cost of sales/turnover

    27% – 42%

    32% – 47%

    37% – 52%

    Average cost of sales

    34%

    40%

    44%

    Total expenses/turnover

    65% – 81%

    78% – 88%

    85% – 92%

    Average total expenses

    73%

    83%

    88%

    Activity statement

    Non-capital purchases/
    total sales

    49% – 68%

    55% – 67%

    51% – 65%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $300,000

    $300,000 – $900,000

    More than $900,000

    Labour/turnover

    19% – 31%

    18% – 28%

    20% – 29%

    Rent/turnover

    7% – 12%

    5% – 8%

    3% – 5%

    Motor vehicle expenses/turnover

    3% – 6%

    2% – 3%

    1% – 2%

    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

    $65,000 - $300,000

    $300,000 - $900,000

    More than $900,000

    Income tax return

    Cost of sales/turnover

    28% – 45%

    32% – 48%

    36% – 52%

    Average cost of sales

    37%

    40%

    44%

    Total expenses/turnover

    67% – 82%

    78% – 88%

    85% – 92%

    Average total expenses

    74%

    83%

    89%

    Activity statement

    Non-capital purchases/
    total sales

    50% – 68%

    54% – 67%

    54% – 67%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $300,000

    $300,000 - $900,000

    More than $900,000

    Labour/turnover

    12% – 23%

    16% – 26%

    19% – 28%

    Rent/turnover

    7% – 12%

    5% – 8%

    3% – 5%

    Motor vehicle expenses/turnover

    3% – 6%

    2% – 3%

    1%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43688