• 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.

    2013–14 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2013–14 year.

    Key benchmark range

    Annual turnover range

    $65,000 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Tax return

    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

    Non-capital purchases/
    total sales

    65% – 77%

    70% – 80%

    74% – 84%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    13% – 20%

    10% – 17%

    10% – 15%

    Rent/turnover

    6% – 10%

    4% – 7%

    2% – 5%

    2012–13 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2012–13 year.

    Key benchmark range

    Annual turnover range

    $65,000 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Tax return

    Cost of sales/turnover

    48% – 61%

    56% – 68%

    64% – 74%

    Average cost of sales

    55%

    62%

    69%

    Total expenses/turnover

    77% – 88%

    88% – 94%

    90% – 96%

    Average total expenses

    83%

    91%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    63% – 77%

    70% – 79%

    72% – 83%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    12% – 19%

    11% – 16%

    9% – 15%

    Rent/turnover

    6% – 10%

    4% – 7%

    3% – 4%

    2011–12 financial year

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

    Key benchmark range

    Annual turnover range

    $65,000 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Tax return

    Cost of sales/turnover

    45% – 60%

    56% – 67%

    64% – 75%

    Average cost of sales

    52%

    61%

    69%

    Total expenses/turnover

    77% – 87%

    87% – 94%

    90% – 96%

    Average total expenses

    82%

    90%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    58% – 73%

    69% – 79%

    72% – 82%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    11% – 18%

    10% – 15%

    9% – 14%

    Rent/turnover

    6% – 10%

    3% – 7%

    3% – 5%

    2010–11 financial year

    These performance benchmarks were developed using information reported on tax returns and activity statements for the 2010–11 year.

    Key benchmark range

    Annual turnover range

    $65,000 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Tax return

    Cost of sales/turnover

    50% – 62%

    59% – 69%

    66% – 77%

    Average cost of sales

    56%

    64%

    71%

    Total expenses/turnover

    77% – 89%

    87% – 93%

    92% – 97%

    Average total expenses

    83%

    90%

    94%

    Activity statement

    Non-capital purchases/
    total sales

    62% – 76%

    69% – 78%

    73% – 82%

     

    Benchmark range

    Annual turnover range

    Tax return

    $65,000 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    11% – 19%

    9% – 15%

    8% – 13%

    Rent/turnover

    5% – 10%

    3% – 7%

    2% – 4%

      Last modified: 28 Mar 2017QC 43785