Wages, super, subbies and materials are due now; the client’s cash is 30 days out. One invoice sitting overdue is the difference between paying yourself and floating it on the card.
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.
An electrician turning over $300,000 with $210,000 of total expenses is at 70%, inside the 59% to 75% range for that turnover.
| Turnover | $50k to $200k | $200k to $500k | Over $500k |
|---|---|---|---|
| Total expenseskey benchmark | 51 to 68% | 59 to 75% | 75 to 86% |
| Cost of sales | 22 to 34% | 26 to 36% | 30 to 41% |
| Labour | 21 to 35% | 17 to 30% | 23 to 34% |
| Motor vehicle | 6 to 10% | 4 to 7% | 3 to 4% |
| Turnover | $50k to $150k | $150k to $600k | Over $600k |
|---|---|---|---|
| Total expenseskey benchmark | 50 to 66% | 59 to 74% | 75 to 86% |
| Cost of sales | 20 to 33% | 26 to 35% | 29 to 38% |
| Labour | 21 to 34% | 16 to 27% | 23 to 33% |
| Motor vehicle | 7 to 11% | 5 to 7% | 3 to 5% |
| Turnover | $50k to $110k | $110k to $400k | Over $400k |
|---|---|---|---|
| Total expenseskey benchmark | 32 to 50% | 46 to 66% | 76 to 87% |
| Labour | 24 to 39% | 21 to 35% | 27 to 43% |
| Motor vehicle | 8 to 12% | 5 to 8% | 2 to 4% |
| Turnover | $50k to $150k | $150k to $600k | Over $600k |
|---|---|---|---|
| Total expenseskey benchmark | 36 to 51% | 54 to 71% | 74 to 86% |
| Cost of sales | 13 to 19% | 14 to 21% | 14 to 21% |
| Labour | 22 to 35% | 26 to 40% | 36 to 49% |
| Motor vehicle | 7 to 11% | 4 to 6% | 2 to 4% |
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.
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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.
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.
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