• 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 financial year.

    Key benchmark ratio

    Annual turnover range

    $50,000 – $300,000

    $300,000 – $1,000,000

    More than $1,000,000

    Income tax return

    Total expenses/turnover

    39% – 59%

    74% – 85%

    86% – 92%

    Average total expenses

    49%

    80%

    89%

    Activity statement

    Non-capital purchases/
    total sales

    32% – 51%

    50% – 67%

    59% – 77%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $300,000

    $300,000 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    14% – 25%

    23% – 33%

    29% – 37%

    Labour/turnover

    24% – 36%

    32% – 44%

    31% – 46%

    Motor vehicle expenses/turnover

    6% – 10%

    3% – 4%

    1% – 2%

    2011–12 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2011–12 financial year.

    Key benchmark ratio

    Annual turnover range

    $50,000 – $300,000

    $300,000 – $1,000,000

    More than $1,000,000

    Income tax return

    Total expenses/turnover

    38% – 59%

    75% – 85%

    86% – 93%

    Average total expenses

    49%

    80%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    30% – 49%

    49% – 66%

    59% – 72%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $300,000

    $300,000 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    12% – 22%

    21% – 29%

    25% – 31%

    Labour/turnover

    22% – 32%

    29% – 38%

    24% – 40%

    Motor vehicle expenses/turnover

    7% – 10%

    2% – 4%

    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 financial year.

    Key benchmark ratio

    Annual turnover range

    $50,000 – $300,000

    $300,000 – $1,000,000

    More than $1,000,000

    Income tax return

    Total expenses/turnover

    37% – 59%

    75% – 86%

    85% – 93%

    Average total expenses

    48%

    80%

    89%

    Activity statement

    Non-capital purchases/
    total sales

    31% – 50%

    49% – 68%

    60% – 76%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $300,000

    $300,000 – $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    14% – 25%

    24% – 35%

    31% – 37%

    Labour/turnover

    24% – 36%

    31% – 43%

    30% – 45%

    Motor vehicle expenses/turnover

    6% – 10%

    2% – 4%

    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 financial year.

    Key benchmark ratio

    Annual turnover range

    $50,000 - $300,000

    $300,000 - $1,000,000

    More than $1,000,000

    Income tax return

    Total expenses/turnover

    38% - 60%

    75% - 86%

    85% - 93%

    Average total expenses

    49%

    81%

    89%

    Activity statement

    Non-capital purchases/
    total sales

    31% - 51%

    50% - 68%

    60% - 73%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 - $300,000

    $300,000 - $1,000,000

    More than $1,000,000

    Cost of sales/turnover

    14% - 27%

    27% - 36%

    32% - 39%

    Labour/turnover

    16% - 31%

    29% - 42%

    28% - 45%

    Motor vehicle expenses/turnover

    6% - 10%

    2% - 4%

    1% - 2%

      Last modified: 25 Feb 2016QC 43693