Members come and go. Rent doesn’t.

Memberships churn, direct debits bounce, and rent and trainer wages roll in every week regardless.

How gyms and trainers compare: the ATO’s 2023-24 benchmarks

Every year the ATO publishes these ranges from small business tax returns. Each one is a cost as a share of annual turnover, so total expenses of $70,000 on $100,000 of turnover is 70%. Compare against the column for your turnover.

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.

A studio turning over $300,000 with $225,000 of total expenses is at 75%, inside the 69% to 83% range for that turnover.

Health and fitness centres

ATO source
Turnover$65k to $175k$175k to $600kOver $600k
Total expenseskey benchmark40 to 64%69 to 83%72 to 85%
Labour21 to 36%22 to 35%19 to 33%
Rent14 to 23%15 to 23%13 to 19%
Motor vehicle4 to 6%2 to 3%1%

Sports and physical recreation instruction

ATO source
Turnover$50k to $150k$150k to $600kOver $600k
Total expenseskey benchmark36 to 58%56 to 75%71 to 85%
Rent11 to 20%9 to 18%7 to 13%
Motor vehicle5 to 8%2 to 4%1 to 2%

Source: ATO small business benchmarks, 2023-24 financial year, updated 16 March 2026, reused under CC BY 2.5 AU. Ranges only; the ATO also publishes averages. Check any industry on the benchmarks page.

What Savra does with these numbers

Against your industry, from your own books

Connect Xero or QuickBooks and Savra puts your numbers next to these ATO ranges for your industry and turnover, refreshed every 90 days.

See the cost before you commit

Cash flow month by month, and what a new hire, a slow month or a late payer does to it.

One daily read

What changed and what needs you, across every business you run, on the web or your iPhone.

Who owes you, and what is overdue

See what you are owed at a glance. The overdue invoices playbook drafts one reminder per customer for you to send. Savra sends nothing.

Questions people ask first

Where do these numbers come from?

The ATO’s small business benchmarks for 2023-24, calculated from tax returns and updated each year. Each table links to the ATO page it comes from.

What if my business sits outside the range?

The ATO says your business may have room to improve, and to check you have reported all your income. Savra shows where you sit on each range from your own books; your accountant can tell you what to do about it.

Do I still need my accountant?

Yes. Savra helps you see what’s happening day to day. It doesn’t give financial, tax or legal advice, and nothing it produces is a substitute for your accountant.

What does it cost?

It’s free to start, with no card. The paid plan is A$199 a month, or A$179 a month billed annually.

Savra works with Xero and QuickBooks. See every industry.