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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.

    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

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Total expenses/turnover

    46% – 63%

    54% – 72%

    71% – 85%

    Average total expenses

    55%

    63%

    78%

    Activity statement – key benchmarks for 2014–15

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Non-capital purchases/
    total sales

    33% – 45%

    33% – 47%

    37% – 46%

    Tax return – other benchmarks for 2014–15

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Cost of sales/turnover

    8% – 14%

    8% – 13%

    10% – 17%

    Labour/turnover

    25% – 40%

    20% – 33%

    26% – 37%

    Motor vehicle expenses/turnover

    8% – 12%

    5% – 8%

    4% – 6%

    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

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Total expenses/turnover

    45% – 61%

    53% – 69%

    71% – 84%

    Average total expenses

    53%

    61%

    78%

    Activity statement – key benchmarks for 2013–14

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Non-capital purchases/
    total sales

    32% – 46%

    34% – 47%

    37% – 48%

    Tax return – other benchmarks for 2013–14

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Cost of sales/turnover

    8% – 14%

    9% – 13%

    10% – 19%

    Labour/turnover

    24% – 38%

    19% – 31%

    26% – 39%

    Motor vehicle expenses/turnover

    9% – 12%

    6% – 9%

    4% – 6%

    2012–13 financial year

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

    Tax return – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Total expenses/turnover

    46% – 63%

    55% – 71%

    71% – 84%

    Average total expenses

    54%

    63%

    78%

    Activity statement – key benchmarks for 2012–13

    Key benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Non-capital purchases/
    total sales

    33% – 47%

    34% – 47%

    36% – 47%

    Tax return – other benchmarks for 2012–13

    Benchmark range

    Annual turnover range

    $50,000 – $150,000

    $150,001 – $400,000

    More than $400,000

    Cost of sales/turnover

    8% – 14%

    8% – 13%

    10% – 17%

    Labour/turnover

    24% – 39%

    19% – 32%

    26% – 38%

    Motor vehicle expenses/turnover

    9% – 12%

    6% – 8%

    4% – 6%

      Last modified: 21 Feb 2018QC 43703