• 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 –$450,000

    $450,000 – $1,100,000

    More than $1,100,000

    Income tax return

    Cost of sales/turnover

    61% – 70%

    67% – 72%

    69% – 75%

    Average cost of sales

    66%

    69%

    72%

    Total expenses/turnover

    83% – 90%

    88% – 93%

    92% – 96%

    Average total expenses

    86%

    91%

    94%

    Activity statement

    Non-capital purchases/
    total sales

    73% – 83%

    76% – 85%

    79% – 85%

    GST-free sales/total sales

    65% – 89%

    74% – 94%

    78% – 94%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 –$450,000

    $450,000 – $1,100,000

    More than $1,100,000

    Labour/turnover

    9% – 15%

    7% – 12%

    8% – 12%

    Rent/turnover

    6% – 10%

    5% – 9%

    4% – 7%

    Motor vehicle expenses/turnover

    2% – 5%

    1% – 2%

    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 –$450,000

    $450,000 – $1,100,000

    More than $1,100,000

    Income tax return

    Cost of sales/turnover

    58% – 68%

    66% – 72%

    69% – 75%

    Average cost of sales

    63%

    69%

    72%

    Total expenses/turnover

    82% – 90%

    89% – 93%

    92% – 96%

    Average total expenses

    86%

    91%

    94%

    Activity statement

    Non-capital purchases/
    total sales

    60% – 80%

    70% – 83%

    71% – 83%

    GST-free sales/total sales

    70% – 96%

    75% – 97%

    77% – 95%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 –$450,000

    $450,000 – $1,100,000

    More than $1,100,000

    Labour/turnover

    9% – 13%

    6% – 10%

    7% – 11%

    Rent/turnover

    6% – 11%

    5% – 8%

    4% – 6%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    1%

    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 –$450,000

    $450,000 – $1,100,000

    More than $1,100,000

    Income tax return

    Cost of sales/turnover

    63% – 70%

    68% – 73%

    70% – 76%

    Average cost of sales

    67%

    71%

    73%

    Total expenses/turnover

    83% – 90%

    89% – 93%

    92% – 95%

    Average total expenses

    87%

    91%

    94%

    Activity statement

    Non-capital purchases/
    total sales

    69% – 83%

    76% – 85%

    80% – 87%

    GST-free sales/total sales

    68% – 89%

    76% – 95%

    79% – 95%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 –$450,000

    $450,000 – $1,100,000

    More than $1,100,000

    Labour/turnover

    9% – 13%

    6% –12%

    7% – 11%

    Rent/turnover

    6%  – 10%

    5%  – 8%

    3% – 6%

    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 -$400,000

    $400,000 - $1,000,000

    More than $1,000,000

    Income tax return

    Cost of sales/turnover

    61% - 70%

    67% - 74%

    70% - 76%

    Average cost of sales

    66%

    71%

    73%

    Total expenses/turnover

    84% - 90%

    89% - 93%

    91% - 95%

    Average total expenses

    87%

    91%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    72% - 84%

    77% - 85%

    77% - 85%

    GST-free sales/total sales

    70% - 89%

    77% - 96%

    79% - 94%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $400,000

    $400,000 - $1,000,000

    More than $1,000,000

    Labour/turnover

    5% - 11%

    6% - 10%

    7% - 12%

    Rent/turnover

    6% - 10%

    5% - 8%

    3% - 6%

    Motor vehicle expenses/turnover

    2% - 4%

    1% - 2%

    1%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43776