What the ATO’s small business benchmarks say is normal for physiotherapy services, from 2023-24 tax returns, and a checker for your own numbers. Nothing you type leaves your browser.
| Turnover | $75k to $240k | $240k to $600k | Over $600k |
|---|---|---|---|
| Total expenseskey benchmark | 29 to 50% | 52 to 73% | 73 to 84% |
| Labour | 24 to 44% | 29 to 45% | 41 to 52% |
| Rent | 10 to 16% | 9 to 13% | 6 to 9% |
| Motor vehicle | 3 to 5% | 2 to 3% | 1% |
Source: ATO small business benchmarks, 2023-24 financial year, updated 16 March 2026, reused under CC BY 2.5 AU.
Each figure is a cost as a share of annual turnover, without GST, for businesses in that turnover band. For physiotherapy services the ATO’s key benchmark is total expenses to turnover: the one it says best predicts turnover for this industry. It also publishes labour, rent, motor vehicle.
For example, a business turning over $400,000 with $250,000 of total expenses is at 62.5%, inside the 52 to 73% range for the $240k to $600k band.
The ATO says a business outside its range may have room to improve, and that benchmarks are one of the tools it uses to identify businesses that may be avoiding their tax obligations.
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