• 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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Income tax return

    Cost of sales/turnover

    33% – 42%

    38% – 45%

    38% – 46%

    Average cost of sales

    38%

    41%

    42%

    Total expenses/turnover

    63% – 76%

    74% – 85%

    81% – 89%

    Average total expenses

    70%

    80%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    51% – 64%

    53% – 63%

    51% – 61%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    18% – 27%

    16% – 24%

    19% – 27%

    Rent/turnover

    6% – 10%

    5% – 7%

    3% – 5%

    Motor vehicle expenses/turnover

    4% – 7%

    2% – 4%

    2% – 3%

    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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Income tax return

    Cost of sales/turnover

    32% – 44%

    38% – 45%

    37% – 46%

    Average cost of sales

    38%

    42%

    42%

    Total expenses/turnover

    64% – 78%

    75% – 85%

    81% – 90%

    Average total expenses

    71%

    80%

    85%

    Activity statement

    Non-capital purchases/
    total sales

    49% – 65%

    53% – 63%

    53% – 62%

    The following benchmarks are made available as a guide for businesses to review their performance and business practices against other similar businesses.

    The following expenses are not reported by every business, so one or more of these benchmarks may not apply to an individual business.

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    15% – 24%

    15% – 23%

    18% – 25%

    Rent/turnover

    6% – 10%

    5% – 7%

    3% – 5%

    Motor vehicle expenses/turnover

    4% – 7%

    2% – 4%

    2% – 3%

    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 – $250,000

    $250,000 – $750,000

    More than
    $750,000

    Income tax return

    Cost of sales/turnover

    35% – 44%

    39% – 46%

    39% – 46%

    Average cost of sales

    40%

    42%

    43%

    Total expenses/turnover

    64% – 77%

    77% – 85%

    82% – 90%

    Average total expenses

    70%

    81%

    86%

    Activity statement

    Non-capital purchases/
    total sales

    53% – 65%

    55% – 64%

    54% – 63%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 – $250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    17% – 27%

    16% – 24%

    18% – 28%

    Rent/turnover

    6% – 10%

    5% – 7%

    3% – 4%

    Motor vehicle expenses/turnover

    4% – 7%

    2% – 4%

    2% – 3%

    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 -
    $250,000

    $250,000 - $750,000

    More than $750,000

    Income tax return

    Cost of sales/turnover

    35% - 45%

    39% - 45%

    39% - 48%

    Average cost of sales

    40%

    42%

    43%

    Total expenses/turnover

    65% - 78%

    76% - 86%

    83% - 90%

    Average total expenses

    72%

    81%

    86%

    Activity statement

    Non-capital purchases/
    total sales

    53% - 67%

    55% - 65%

    55% - 63%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $50,000 -
    $250,000

    $250,000 - $750,000

    More than $750,000

    Labour/turnover

    7% - 19%

    15% - 23%

    18% - 27%

    Rent/turnover

    6% - 10%

    5% - 7%

    3% - 5%

    Motor vehicle expenses/turnover

    4% - 7%

    2% - 3%

    2% - 3%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43658