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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 – $750,000

    $750,001 – $2,000,000

    More than $2,000,000

    Cost of sales/turnover

    48% – 62%

    56% – 68%

    63% – 73%

    Average cost of sales

    55%

    62%

    68%

    Total expenses/turnover

    73% – 87%

    87% – 94%

    91% – 96%

    Average total expenses

    80%

    91%

    94%

    Activity statement – key benchmarks for 2015–16

    Key benchmark range

    Annual turnover range

    $65,000 – $750,000

    $750,001 – $2,000,000

    More than $2,000,000

    Non-capital purchases/
    total sales

    61% – 77%

    72% – 81%

    75% – 83%

    Tax return – other benchmarks for 2015–16

    Benchmark range

    Annual turnover range

    $65,000 – $750,000

    $750,001 – $2,000,000

    More than $2,000,000

    Labour/turnover

    13% – 21%

    11% – 17%

    10% – 16%

    Rent/turnover

    6% – 10%

    4% – 7%

    2% – 4%

    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 – $750,000

    $750,001 – $2,000,000

    More than $2,000,000

    Cost of sales/turnover

    50% – 62%

    56% – 68%

    64% – 73%

    Average cost of sales

    56%

    62%

    69%

    Total expenses/turnover

    75% – 88%

    87% – 94%

    91% – 96%

    Average total expenses

    82%

    90%

    93%

    Activity statement – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $65,000 – $750,000

    $750,001 – $2,000,000

    More than $2,000,000

    Non-capital purchases/
    total sales

    63% – 78%

    71% – 80%

    74% – 84%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $65,000 – $750,000

    $750,001 – $2,000,000

    More than $2,000,000

    Labour/turnover

    13% – 22%

    10% – 17%

    9% – 15%

    Rent/turnover

    6% – 11%

    4% – 7%

    2% – 4%

    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 – $750,000

    $750,001 – $2,000,000

    More than $2,000,000

    Cost of sales/turnover

    49% – 61%

    56% – 68%

    63% – 74%

    Average cost of sales

    55%

    62%

    68%

    Total expenses/turnover

    76% – 88%

    87% – 93%

    91% – 97%

    Average total expenses

    82%

    90%

    94%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $65,000 – $750,000

    $750,001 – $2,000,000

    More than $2,000,000

    Non-capital purchases/
    total sales

    65% – 77%

    70% – 80%

    74% – 84%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $65,000 – $750,000

    $750,001 – $2,000,000

    More than $2,000,000

    Labour/turnover

    13% – 20%

    10% – 17%

    10% – 15%

    Rent/turnover

    6% – 10%

    4% – 7%

    2% – 5%

      Last modified: 27 Feb 2019QC 43785