• 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

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Total expenses/turnover

    56% – 71%

    72% – 82%

    80% – 89%

    Average total expenses

    63%

    77%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    43% – 59%

    49% – 63%

    52% – 64%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Cost of sales/turnover

    21% – 35%

    28% – 40%

    31% – 43%

    Labour/turnover

    19% – 28%

    19% – 29%

    24% – 34%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 6%

    3% – 5%

    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

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Total expenses/turnover

    54% – 71%

    72% – 82%

    80% – 90%

    Average total expenses

    63%

    77%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    41% – 58%

    49% – 62%

    51% – 63%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Cost of sales/turnover

    20% – 33%

    27% – 37%

    28% – 39%

    Labour/turnover

    18% – 26%

    18% – 27%

    21% – 31%

    Motor vehicle expenses/turnover

    7% – 10%

    4% – 6%

    3% – 4%

    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

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Total expenses/turnover

    55% – 71%

    72% – 82%

    80% – 90%

    Average total expenses

    63%

    77%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    43% – 60%

    50% – 63%

    51% – 64%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Cost of sales/turnover

    21% – 36%

    29% – 40%

    33% – 44%

    Labour/turnover

    19% – 28%

    20% – 30%

    23% – 34%

    Motor vehicle expenses/turnover

    6% – 10%

    4% – 6%

    3% – 4%

    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

    $50,000 - $200,000

    $200,000 - $500,000

    More than $500,000

    Income tax return

    Labour/turnover

    10% - 22%

    17% - 28%

    22% - 33%

    Average labour

    23%

    24%

    28%

    Total expenses/turnover

    57% - 73%

    73% - 84%

    81% - 90%

    Average total expenses

    65%

    78%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    45% - 61%

    51% - 64%

    53% - 65%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 - $200,000

    $200,000 - $500,000

    More than $500,000

    Cost of sales/turnover

    22% - 38%

    30% - 41%

    33% - 45%

    Motor vehicle expenses/turnover

    6% - 10%

    4% - 6%

    3% - 4%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43758