Pricing and tax-aware pricing
Price-setting decisions with the applicable indirect-tax treatment made clear.
The local pricing tool and its reviewed ATO GST source are public.
Published links available now
Australia small-business policy data and source hub
Australia small-business official data for GST treatment, pricing and quoting, labour-cost planning, payment times, with review dates and affected planners. Download available datasets and trace each source to the planners or guides that depend on it.
Official sourceDatasetReferenceReviewedUpdated
What is published here
Market scope
- Locale
- en-AU
- Currency
- AUD (A$)
- Main areas
- GST treatment, pricing and quoting, labour-cost planning, payment times, order profitability, industry expense benchmarking
Published coverage
- Published data tables
- 5 tables
- Source references
- 8 references
- Authorities
- 5 source authorities summarized below
How to read it
Data tables publish normalized current values and downloads. Source references track official pages that support calculations, methodology, explanations, charts, or FAQs.
Local decision journey coverage
These are the decision areas tracked for Australia. Links below are limited to public local and Global tools, guides, datasets, statistical evidence and source references already bound through Margin101 registries.
Australia registration-to-price journey
End-to-end status: independently verified complete.
Registration thresholds
Threshold monitoring and the next decision before or after registration.
The local threshold tool and its reviewed ATO registration source are public.
Published links available now
Employer cost and workforce economics
The full cost and decision implications of engaging people in this market.
Public local workforce tools are bound to reviewed Australian policy sources.
Published links available now
Service pricing, quoting or job costing
A complete route from costs and capacity to a defensible service or job price.
A public Australian service-pricing guide supplies the current local link.
Published links available now
Cash flow, receivables and late payment
Cash timing, collection and late-payment decisions for operating resilience.
The public payment-times source supports the current receivables evidence link.
Published links available now
- Global toolLate Payment Cost Planner
- SourceAustralian Payment Times Reporting Scheme
Ecommerce or a market-relevant vertical
A market-specific operating decision where evidence supports distinct value.
The Global job-costing owner is paired with the governed Australian expense-benchmark dataset.
Published links available now
- Global toolJob Costing & Margin Planner
- DatasetSmall-business expense benchmarks
Practical review templates
Download market-owned CSV templates with blank entry rows and one clearly marked fictitious example. They contain no real customer or business records, benchmarks, or recommendations.
Australia · AUD
Pricing and quote review template
Record your own quote assumptions in AUD and note the GST treatment you intend to verify.
Local terminology: quote; GST
Download CSV templateAustralia · AUD
Cash and receivables review template
Review your own trade debtors records in AUD without adding customer identity or account details.
Local terminology: trade debtors
Download CSV templatePrivacy: Use non-identifying internal reference codes only. Do not enter names, contact details, account or bank details, tax identifiers, or other personal or confidential customer data.
File safety: Store the completed file securely, restrict access, and follow your retention and deletion policy.
Limit: Educational record-keeping template only. It does not calculate or recommend prices, credit terms, collection action, tax treatment, or financial outcomes. Check decisions with a qualified local adviser where needed.
Governed statistical evidence
Official aggregates for decision context. These modules preserve source coverage and limitations and are not recommended targets for an individual business.
Australian 2021–22 business-entry survival by state and employment size
Of 442,555 Australian business entries in 2021–22, ABS reports 75.0% active at June 2023, 56.7% at June 2024 and 48.0% at June 2025. Survival means active on the ABS Business Register, not profitability, solvency or a forecast for one business.
- Active at 2023-06-30: 75%2021–22 entry cohort; ABS-register activity, not profitability or a forecast.
- Active at 2024-06-30: 56.7%2021–22 entry cohort; ABS-register activity, not profitability or a forecast.
- Active at 2025-06-30: 48%2021–22 entry cohort; ABS-register activity, not profitability or a forecast.
Methodology and limitations
ABS high-level Australia and state/territory totals for the 2021–22 entry cohort, six base-year employment-size bands and survival to June 2023, 2024 and 2025.
Transcribe only the nine approved high-level total rows from ABS Data Cube 5, preserve official entry/surviving counts and percentage-point rates, convert each rate once to a decimal ratio, and flag rather than overwrite count/rate differences outside 0.1 percentage point.
- Entry includes births, reactivations and other movements into scope.
- Survival means active on the ABS Business Register, not continuous trading, profitability or solvency.
- Employment size is held at the base-year classification.
- The cohort includes disclosed administrative and methodology revisions.
- Official high-level counts and rates are preserved even where rounding or perturbation creates a mismatch flag.
- State differences are descriptive and must not be given a causal interpretation or used as calculator defaults.
Based on Australian Bureau of Statistics data, licensed under Creative Commons Attribution 4.0. Margin101 identifies its normalization and does not use ABS logos.
Update history: 2026-07-28: Normalized from retained official evidence as version 2021-22.2025-12-16. 2026-08-01: Published through the current governed registry after official-source recheck; historical audit artifacts remain evidence, not an activation switch.
Related decisions
Australian payment times by industry, Reporting Cycle 9
Across Reporting Cycle 9 entities measured from 1 January to 30 June 2025, using reports received through 31 December 2025, the all-industry average common term was 29 days and the 95th-percentile payment time was 64 days, a 35-day gap; Professional, Scientific & Technical Services recorded 94 days. These self-reported industry measures do not predict one customer or set a contractual due date.
- All-industry average payment time: 27Days in Reporting Cycle 9; descriptive reporting-entity context only.
- All-industry paid on time: 66.5%Reporting Cycle 9 average; not a promise for an individual invoice.
- Professional services 95th percentile: 94Days for the governed industry row; not a contractual term.
Methodology and limitations
Payment Times Reporting Scheme Reporting Cycle 9, 1 January to 30 June 2025, reports received through 31 December 2025: 19 industries plus all industries.
Transcribe Appendix B Table 9 only, preserving official industry order, day measures and percentage points. Convert paid-on-time percentage points once to decimal ratios; do not use chart pixels or entity-level register records.
- The Scheme primarily covers large reporting businesses and some Commonwealth entities, not every Australian customer.
- Reports are self-reported, point-in-time and may be revised.
- Reports with no small-business procurement and superseded reports are excluded.
- Pre- and post-July 2024 measures are not always comparable; this candidate uses RC9 only.
- The rows cannot determine contractual due dates, creditworthiness, remedies or when one invoice will be paid.
Based on Commonwealth of Australia data licensed under Creative Commons Attribution 4.0, excluding protected material identified in the source. Margin101 identifies its normalization and implies no endorsement.
Update history: 2026-07-28: Normalized from retained official evidence as version rc9.received-through-2025-12-31.2026-01. 2026-08-01: Published through the current governed registry after official-source recheck; historical audit artifacts remain evidence, not an activation switch.
Official sources
| Authority or source | Type | Pages |
|---|---|---|
| Australian Taxation Office | Official sources and guidance | 7 |
| Fair Work Ombudsman | Official sources and guidance | 4 |
| Australian Taxation Office via data.gov.au | Official source | 1 |
| Payment Times Reporting Regulator | Official source | 1 |
| Reserve Bank of Australia and Australian Competition and Consumer Commission | Official source | 1 |
Update cadence
- Quarterly review - 9 tracked sources or datasets
- Annual review - 3 tracked sources or datasets
- Monthly review - 1 tracked source or dataset
Local terminology
- GST rates use decimal ratios in data exports, while pages display percentages.
- Super guarantee, ordinary hours and annual leave are separate labour-cost inputs.
- Payment-times reports describe historical terms and payment behaviour for reporting entities.
- Awards, agreements and worker circumstances can change employment assumptions.
- ATO expense ranges are comparison benchmarks, not profit-margin targets.
Common interpretation risks
- Confirm whether a sale is taxable, GST-free, input-taxed or mixed before applying a GST default.
- Check worker eligibility, ordinary-time earnings, award coverage and applicable agreements before relying on employment-cost inputs.
- Do not treat a public payment-times report as a promised receipt date, a mandated term or a benchmark for every customer.
- Treat published values as editable planning starts, not accounting, tax, legal or workplace advice.
- Match the exact business type and turnover band before comparing expense ratios, and do not infer missing cost-of-sales ranges.
Recent updates
source - 2026-07-30
Australian card-surcharge transition
Published the verified Australian card-surcharge transition source reference in the en-au DataHub.
source - 2026-07-30
Australian Payday Super timing
Published the verified Australian Payday Super timing source reference in the en-au DataHub.
source - 2026-07-17
Australian Payment Times Reporting Scheme
Initial reviewed source record for the public Payment Times Reports Register and the Scheme non-mandation boundary.
dataset - 2026-07-16
Small-business expense benchmarks
Initial normalized release from the official ATO 2023–24 workbook, with 296 valid business-type and turnover-band rows.
source - 2026-07-15
Australian GST registration threshold
Initial reviewed ATO GST-registration threshold and current/projected-turnover source record.
dataset - 2026-07-13
Annual leave weeks
Initial reviewed dataset from archived Fair Work annual-leave guidance.
Published data tables
Current reviewed values with effective dates, official sources, downloads, history, limitations, and downstream usage.
business benchmarks
DatasetReviewed
Small-business expense benchmarks
Normalized ATO 2023–24 total-expense and conditional cost-of-sales ratio ranges for 100 Australian small-business types and their published turnover bands.
- Coverage
- ATO small-business benchmarks for the 2023–24 financial year
- Reviewed
- 2026-07-16
gst and pricing
DatasetReviewed
Australian GST rate
Reviewed ATO values for the 10% taxable-supply GST rate and the 1/11 GST fraction of a GST-inclusive taxable price used by Margin101 planners.
- Coverage
- Current ATO taxable-supply treatment reviewed 12 July 2026
- Reviewed
- 2026-07-12
labour and employment
DatasetReviewed
Super guarantee rate
Reviewed ATO 12% super guarantee rate, effective from 1 July 2025, used as an editable loaded-labour planning start.
- Coverage
- Rate effective from 1 July 2025
- Reviewed
- 2026-07-13
DatasetReviewed
Annual leave weeks
Reviewed Fair Work Ombudsman four-week NES annual-leave starting point for full-time and part-time non-shiftworkers.
- Coverage
- Current NES guidance reviewed 13 July 2026
- Reviewed
- 2026-07-13
DatasetReviewed
Ordinary weekly hours
Reviewed Fair Work Ombudsman 38-hour award-and-agreement-free full-time starting point used as an editable labour-cost assumption.
- Coverage
- Current award-and-agreement-free guidance reviewed 13 July 2026
- Reviewed
- 2026-07-13
Source references
Official or research sources Margin101 tracks for calculations, methodology, explanations and FAQs.
cash flow and payment times
ReferenceRuntime or monitored sourceOfficial source
Australian Payment Times Reporting Scheme
This Payment Times Reporting Regulator source supports monitored payment-times context data used by Margin101 for 1 Margin101 page. The source page records its review cadence, latest check and affected pages; users should still confirm how the official rule applies to their circumstances.
- Source
- Payment Times Reporting Regulator
- Used by
- 1 page
gst and pricing
ReferenceRuntime or monitored sourceOfficial source
Australian GST treatment
This Australian Taxation Office source supports monitored tax treatment and pricing data used by Margin101 for 5 Margin101 pages. The source page records its review cadence, latest check and affected pages; users should still confirm how the official rule applies to their circumstances.
- Source
- Australian Taxation Office
- Used by
- 5 pages
ReferenceRuntime or monitored sourceOfficial source
Australian GST registration threshold
This Australian Taxation Office source supports monitored tax treatment and pricing data used by Margin101 for 3 Margin101 pages. The source page records its review cadence, latest check and affected pages; users should still confirm how the official rule applies to their circumstances.
- Source
- Australian Taxation Office
- Used by
- 3 pages
labour and employment
ReferenceRuntime or monitored sourceOfficial source
Australian super guarantee planning rate
This Australian Taxation Office source supports monitored labour-cost planning data used by Margin101 for 5 Margin101 pages. The source page records its review cadence, latest check and affected pages; users should still confirm how the official rule applies to their circumstances.
- Source
- Australian Taxation Office
- Used by
- 5 pages
ReferenceRuntime or monitored sourceOfficial source
Australian Payday Super timing
This Australian Taxation Office source supports monitored labour-cost planning data used by Margin101 for 1 Margin101 page. The source page records its review cadence, latest check and affected pages; users should still confirm how the official rule applies to their circumstances.
- Source
- Australian Taxation Office
- Used by
- 1 page
ReferenceRuntime or monitored sourceOfficial source
Australian card-surcharge transition
This Reserve Bank of Australia and Australian Competition and Consumer Commission source supports monitored labour-cost planning data used by Margin101 for 1 Margin101 page. The source page records its review cadence, latest check and affected pages; users should still confirm how the official rule applies to their circumstances.
- Source
- Reserve Bank of Australia and Australian Competition and Consumer Commission
- Used by
- 1 page
ReferenceRuntime or monitored sourceOfficial source
Annual leave planning weeks
This Fair Work Ombudsman source supports monitored labour-cost planning data used by Margin101 for 6 Margin101 pages. The source page records its review cadence, latest check and affected pages; users should still confirm how the official rule applies to their circumstances.
- Source
- Fair Work Ombudsman
- Used by
- 6 pages
ReferenceRuntime or monitored sourceOfficial source
Award-free ordinary weekly hours
This Fair Work Ombudsman source supports monitored labour-cost planning data used by Margin101 for 6 Margin101 pages. The source page records its review cadence, latest check and affected pages; users should still confirm how the official rule applies to their circumstances.
- Source
- Fair Work Ombudsman
- Used by
- 6 pages