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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.

    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

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    55% – 66%

    58% – 67%

    65% – 74%

    Average cost of sales

    61%

    63%

    70%

    Total expenses/turnover

    83% – 90%

    87% – 92%

    92% – 95%

    Average total expenses

    87%

    90%

    94%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    GST-free sales/total sales

    29% – 65%

    50% – 75%

    71% – 89%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Labour/turnover

    9% – 17%

    8% – 14%

    7% – 14%

    Rent/turnover

    7% – 13%

    6% – 10%

    4% – 7%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    1%

    2014–15 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2014–15 year.

    Tax return – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    57% – 67%

    58% – 67%

    66% – 74%

    Average cost of sales

    61%

    62%

    70%

    Total expenses/turnover

    82% – 89%

    88% – 92%

    91% – 95%

    Average total expenses

    85%

    90%

    93%

    Activity statement – key benchmarks for 2014–15

    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

    65% – 80%

    74% – 83%

    77% – 85%

    GST-free sales/total sales

    34% – 67%

    50% – 74%

    67% – 90%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $65,000 – $500,000

    $500,001 – $1,000,000

    More than $1,000,000

    Labour/turnover

    9% – 16%

    8% – 14%

    7% – 12%

    rent/turnover

    7% – 13%

    6% – 9%

    4% – 8%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    1%

    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%

      Last modified: 27 Feb 2019QC 43780