• 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

    $65,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Cost of sales/turnover

    25% – 34%

    26% – 34%

    24% – 33%

    Average cost of sales

    29%

    30%

    28%

    Total expenses/turnover

    77% – 87%

    83% – 92%

    88% – 94%

    Average total expenses

    82%

    87%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    61% – 74%

    60% – 72%

    57% – 68%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Labour/turnover

    17% – 28%

    18% – 25%

    19% – 25%

    Rent/turnover

    15% – 24%

    15% – 22%

    11% – 16%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    1%

    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

    $65,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Cost of sales/turnover

    25% – 36%

    25% – 34%

    25% – 35%

    Average cost of sales

    30%

    30%

    29%

    Total expenses/turnover

    76% – 85%

    84% – 93%

    87% – 94%

    Average total expenses

    81%

    88%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    55% – 71%

    58% – 69%

    54% – 68%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Labour/turnover

    16% – 25%

    16% – 24%

    17% – 23%

    Rent/turnover

    14% – 22%

    14% – 20%

    11% – 16%

    Motor vehicle expenses/turnover

    2% – 4%

    1% – 2%

    1%

    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

    $65,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Income tax return

    Cost of sales/turnover

    26% – 36%

    27% – 36%

    24% – 36%

    Average cost of sales

    31%

    32%

    30%

    Total expenses/turnover

    76% – 85%

    83% – 93%

    87% – 93%

    Average total expenses

    81%

    88%

    90%

    Activity statement

    Non-capital purchases/
    total sales

    60% – 76%

    61% – 71%

    59% – 69%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $200,000

    $200,000 – $500,000

    More than $500,000

    Labour/turnover

    16% – 25%

    18% – 25%

    18% – 23%

    Rent/turnover

    13% – 22%

    13% – 19%

    11% – 15%

    Motor vehicle expenses/turnover

    3% – 4%

    1% – 2%

    1%

    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

    $65,000 - $200,000

    $200,000 - $500,000

    More than $500,000

    Income tax return

    Cost of sales/turnover

    24% - 40%

    27% - 35%

    27% - 39%

    Average cost of sales

    32%

    31%

    33%

    Total expenses/turnover

    76% - 85%

    83% - 91%

    88% - 94%

    Average total expenses

    81%

    87%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    60% - 75%

    61% - 72%

    61% - 70%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $200,000

    $200,000 - $500,000

    More than $500,000

    Labour/turnover

    12% - 23%

    14% - 22%

    17% - 22%

    Rent/turnover

    12% - 20%

    13% - 18%

    11% - 14%

    Motor vehicle expenses/turnover

    3% - 4%

    1% - 3%

    1%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43665