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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 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    58% – 67%

    59% – 68%

    66% – 75%

    Average cost of sales

    62%

    63%

    70%

    Total expenses/turnover

    82% – 89%

    88% – 92%

    92% – 95%

    Average total expenses

    86%

    90%

    94%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Non-capital purchases/
    total sales

    70% – 82%

    77% – 84%

    76% – 85%

    GST-free sales/total sales

    33% – 75%

    50% – 77%

    63% – 90%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Labour/turnover

    9% – 15%

    7% – 13%

    7% – 13%

    Rent/turnover

    8% – 14%

    6% – 11%

    4% – 8%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    1%

    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 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    55% – 67%

    59% – 69%

    66% – 74%

    Average cost of sales

    61%

    64%

    70%

    Total expenses/turnover

    84% – 89%

    88% – 92%

    91% – 95%

    Average total expenses

    87%

    90%

    93%

    Activity statement – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Non-capital purchases/
    total sales

    69% – 83%

    74% – 82%

    73% – 85%

    GST-free sales/total sales

    36% – 67%

    51% – 79%

    62% – 89%

    Tax return – other benchmarks for 2012–13

    Benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Labour/turnover

    9% – 15%

    7% – 13%

    7% – 12%

    Rent/turnover

    8% – 13%

    6% – 10%

    4% – 7%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    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 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    54% – 66%

    61% – 69%

    66% – 75%

    Average cost of sales

    60%

    65%

    71%

    Total expenses/turnover

    81% – 89%

    88% – 93%

    91% – 95%

    Average total expenses

    85%

    91%

    93%

    Activity statement – key benchmarks for 2011–12

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Non-capital purchases/
    total sales

    58% – 79%

    68% – 82%

    67% – 83%

    Tax return – other benchmarks for 2011–12

    Benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Labour/turnover

    9% – 13%

    7% – 10%

    7% – 11%

    Rent/turnover

    8% – 13%

    7% – 10%

    3% – 7%

      Last modified: 28 Mar 2017QC 43780