The Australian Taxation Office publishes
| benchmarks which show a number of different financial ratios of business income to business expenses, to help businesses compare their performance against similar businesses in an industry. |
| Driver Educator performance benchmarks published by the ATO have been developed using information reported on income tax returns and activity statements for the 2009-10 year. |
| The key benchmark ratio for this industry determined by the ATO is total expenses to turnover. The ATO consider this ratio to be the most accurate predictor of business turnover. |
| Key benchmark ratio |
Annual turnover range |
| $50,000 – $100,000 |
$100,000 – $200,000 |
More than $200,000 |
| Income tax return |
| Total expenses/turnover |
42% – 55% |
52% – 67% |
69% – 79% |
| Average total expenses |
48% |
59% |
74% |
Benchmarks are published as a range representing the ratios reported by businesses grouped either side of the average. Publishing benchmarks as a range allows for variations across financial years, regions and business models.
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 – $100,000 |
$100,000 – $200,000 |
More than $200,000 |
| Motor vehicle expenses/turnover |
15% – 21% |
9% – 17% |
5% – 14% |
|
https://www.ato.gov.au/Business/Small-business-benchmarks/Previous-years/Benchmarks-by-business-type-A-Z/D-F/Driving-schools-and-instructors—issued-2012
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