Source Resource
CKAN package_show result.resources[id=db3ab8b7-e029-48de-8e7a-c61532e25496], result.license_id, result.license_title and result.license_url.
- Authority
- Australian Taxation Office via data.gov.au
- Retrieved
- 2026-07-16T11:15:39Z
AU policy dataset
Australian small-business expense benchmarks by industry and turnover
Normalized ATO 2023–24 total-expense and conditional cost-of-sales ratio ranges for 100 Australian small-business types and their published turnover bands. This normalized dataset supports 3 linked Margin101 consumers.
DatasetReviewedbusiness benchmarks
Current values
Showing 296 of 296 published rows.
| Stable row key | Business type key | Business type | Turnover band key | ATO turnover band | Turnover lower bound | Lower bound inclusive | Turnover upper bound | Upper bound inclusive | Source financial year | Total expenses ratio minimum | Total expenses ratio maximum | Cost of sales ratio minimum | Cost of sales ratio maximum |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| air-conditioning-refrigeration-and-heating-services:low | air-conditioning-refrigeration-and-heating-services | Air conditioning, refrigeration and heating services | low | $50,000 - $150,000 | 50,000 | Yes | 150,000 | Yes | 2023-24 | 54% | 73% | Not published | Not published |
| air-conditioning-refrigeration-and-heating-services:medium | air-conditioning-refrigeration-and-heating-services | Air conditioning, refrigeration and heating services | medium | $150,001 - $600,000 | 150,001 | Yes | 600,000 | Yes | 2023-24 | 65% | 78% | Not published | Not published |
| air-conditioning-refrigeration-and-heating-services:high | air-conditioning-refrigeration-and-heating-services | Air conditioning, refrigeration and heating services | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 79% | 89% | Not published | Not published |
| alarm-systems-installation-fire-and-security:low | alarm-systems-installation-fire-and-security | Alarm systems installation - fire and security | low | $50,000 - $150,000 | 50,000 | Yes | 150,000 | Yes | 2023-24 | 53% | 71% | Not published | Not published |
| alarm-systems-installation-fire-and-security:medium | alarm-systems-installation-fire-and-security | Alarm systems installation - fire and security | medium | $150,001 - $600,000 | 150,001 | Yes | 600,000 | Yes | 2023-24 | 59% | 76% | Not published | Not published |
| alarm-systems-installation-fire-and-security:high | alarm-systems-installation-fire-and-security | Alarm systems installation - fire and security | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 76% | 87% | Not published | Not published |
| architectural-services:low | architectural-services | Architectural services | low | $135,000 - $220,000 | 135,000 | Yes | 220,000 | Yes | 2023-24 | 29% | 56% | Not published | Not published |
| architectural-services:medium | architectural-services | Architectural services | medium | $220,001 - $400,000 | 220,001 | Yes | 400,000 | Yes | 2023-24 | 40% | 65% | Not published | Not published |
| architectural-services:high | architectural-services | Architectural services | high | More than $400,000 | 400,000 | No | Not published | Not published | 2023-24 | 61% | 79% | Not published | Not published |
| automotive-electrical-services:low | automotive-electrical-services | Automotive electrical services | low | $50,000 - $250,000 | 50,000 | Yes | 250,000 | Yes | 2023-24 | 58% | 74% | 28% | 42% |
| automotive-electrical-services:medium | automotive-electrical-services | Automotive electrical services | medium | $250,001 - $750,000 | 250,001 | Yes | 750,000 | Yes | 2023-24 | 65% | 80% | 33% | 43% |
| automotive-electrical-services:high | automotive-electrical-services | Automotive electrical services | high | More than $750,000 | 750,000 | No | Not published | Not published | 2023-24 | 79% | 87% | 37% | 46% |
| bakeries-and-hot-bread-shops:low | bakeries-and-hot-bread-shops | Bakeries and hot bread shops | low | $65,000 - $400,000 | 65,000 | Yes | 400,000 | Yes | 2023-24 | 69% | 81% | 31% | 38% |
| bakeries-and-hot-bread-shops:medium | bakeries-and-hot-bread-shops | Bakeries and hot bread shops | medium | $400,001 - $750,000 | 400,001 | Yes | 750,000 | Yes | 2023-24 | 75% | 86% | 34% | 39% |
| bakeries-and-hot-bread-shops:high | bakeries-and-hot-bread-shops | Bakeries and hot bread shops | high | More than $750,000 | 750,000 | No | Not published | Not published | 2023-24 | 82% | 90% | 29% | 36% |
| barber-and-men-s-hairdressing:low | barber-and-men-s-hairdressing | Barber and men's hairdressing | low | $65,000 - $150,000 | 65,000 | Yes | 150,000 | Yes | 2023-24 | 43% | 61% | Not published | Not published |
| barber-and-men-s-hairdressing:medium | barber-and-men-s-hairdressing | Barber and men's hairdressing | medium | More than $150,000 | 150,000 | No | Not published | Not published | 2023-24 | 65% | 81% | Not published | Not published |
| beauty-services:low | beauty-services | Beauty services | low | $65,000 - $200,000 | 65,000 | Yes | 200,000 | Yes | 2023-24 | 48% | 69% | Not published | Not published |
| beauty-services:medium | beauty-services | Beauty services | medium | $200,001 - $400,000 | 200,001 | Yes | 400,000 | Yes | 2023-24 | 69% | 83% | Not published | Not published |
| beauty-services:high | beauty-services | Beauty services | high | More than $400,000 | 400,000 | No | Not published | Not published | 2023-24 | 77% | 88% | Not published | Not published |
| blocklaying-services:low | blocklaying-services | Blocklaying services | low | $75,000 - $155,000 | 75,000 | Yes | 155,000 | Yes | 2023-24 | 38% | 57% | Not published | Not published |
| blocklaying-services:medium | blocklaying-services | Blocklaying services | medium | $155,001 - $500,000 | 155,001 | Yes | 500,000 | Yes | 2023-24 | 58% | 71% | Not published | Not published |
| blocklaying-services:high | blocklaying-services | Blocklaying services | high | More than $500,000 | 500,000 | No | Not published | Not published | 2023-24 | 78% | 88% | Not published | Not published |
| book-retailing:low | book-retailing | Book retailing | low | $65,000 - $250,000 | 65,000 | Yes | 250,000 | Yes | 2023-24 | 64% | 82% | 29% | 51% |
| book-retailing:medium | book-retailing | Book retailing | medium | $250,001 - $750,000 | 250,001 | Yes | 750,000 | Yes | 2023-24 | 75% | 90% | 45% | 57% |
| book-retailing:high | book-retailing | Book retailing | high | More than $750,000 | 750,000 | No | Not published | Not published | 2023-24 | 88% | 93% | 53% | 56% |
| bottle-shops-and-liquor-retailing:low | bottle-shops-and-liquor-retailing | Bottle shops and liquor retailing | low | $65,000 - $500,000 | 65,000 | Yes | 500,000 | Yes | 2023-24 | 78% | 89% | 63% | 74% |
| bottle-shops-and-liquor-retailing:medium | bottle-shops-and-liquor-retailing | Bottle shops and liquor retailing | medium | $500,001 - $2,000,000 | 500,001 | Yes | 2,000,000 | Yes | 2023-24 | 90% | 95% | 69% | 77% |
| bottle-shops-and-liquor-retailing:high | bottle-shops-and-liquor-retailing | Bottle shops and liquor retailing | high | More than $2,000,000 | 2,000,000 | No | Not published | Not published | 2023-24 | 92% | 95% | 74% | 79% |
| bricklaying-services:low | bricklaying-services | Bricklaying services | low | $50,000 - $150,000 | 50,000 | Yes | 150,000 | Yes | 2023-24 | 29% | 46% | Not published | Not published |
| bricklaying-services:medium | bricklaying-services | Bricklaying services | medium | $150,001 - $350,000 | 150,001 | Yes | 350,000 | Yes | 2023-24 | 51% | 68% | Not published | Not published |
| bricklaying-services:high | bricklaying-services | Bricklaying services | high | More than $350,000 | 350,000 | No | Not published | Not published | 2023-24 | 70% | 84% | Not published | Not published |
| cabinet-makers:low | cabinet-makers | Cabinet makers | low | $100,000 - $300,000 | 100,000 | Yes | 300,000 | Yes | 2023-24 | 53% | 71% | Not published | Not published |
| cabinet-makers:medium | cabinet-makers | Cabinet makers | medium | $300,001 - $900,000 | 300,001 | Yes | 900,000 | Yes | 2023-24 | 72% | 84% | Not published | Not published |
| cabinet-makers:high | cabinet-makers | Cabinet makers | high | More than $900,000 | 900,000 | No | Not published | Not published | 2023-24 | 82% | 90% | Not published | Not published |
| cake-shops-and-patisseries:low | cake-shops-and-patisseries | Cake shops and patisseries | low | $65,000 - $300,000 | 65,000 | Yes | 300,000 | Yes | 2023-24 | 62% | 79% | 28% | 37% |
| cake-shops-and-patisseries:medium | cake-shops-and-patisseries | Cake shops and patisseries | medium | $300,001 - $600,000 | 300,001 | Yes | 600,000 | Yes | 2023-24 | 78% | 87% | 30% | 35% |
| cake-shops-and-patisseries:high | cake-shops-and-patisseries | Cake shops and patisseries | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 83% | 91% | 31% | 37% |
| carpentry-services:low | carpentry-services | Carpentry services | low | $50,000 - $110,000 | 50,000 | Yes | 110,000 | Yes | 2023-24 | 32% | 50% | Not published | Not published |
| carpentry-services:medium | carpentry-services | Carpentry services | medium | $110,001 - $400,000 | 110,001 | Yes | 400,000 | Yes | 2023-24 | 46% | 66% | Not published | Not published |
| carpentry-services:high | carpentry-services | Carpentry services | high | More than $400,000 | 400,000 | No | Not published | Not published | 2023-24 | 76% | 87% | Not published | Not published |
| carpet-laying-services:low | carpet-laying-services | Carpet laying services | low | $50,000 - $100,000 | 50,000 | Yes | 100,000 | Yes | 2023-24 | 32% | 45% | Not published | Not published |
| carpet-laying-services:medium | carpet-laying-services | Carpet laying services | medium | $100,001 - $250,000 | 100,001 | Yes | 250,000 | Yes | 2023-24 | 37% | 55% | Not published | Not published |
| carpet-laying-services:high | carpet-laying-services | Carpet laying services | high | More than $250,000 | 250,000 | No | Not published | Not published | 2023-24 | 60% | 79% | Not published | Not published |
| catering-services:low | catering-services | Catering services | low | $50,000 - $200,000 | 50,000 | Yes | 200,000 | Yes | 2023-24 | 60% | 76% | 31% | 43% |
| catering-services:medium | catering-services | Catering services | medium | $200,001 - $600,000 | 200,001 | Yes | 600,000 | Yes | 2023-24 | 68% | 83% | 32% | 41% |
| catering-services:high | catering-services | Catering services | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 81% | 91% | 31% | 41% |
| cement-rendering:low | cement-rendering | Cement rendering | low | $50,000 - $150,000 | 50,000 | Yes | 150,000 | Yes | 2023-24 | 37% | 52% | Not published | Not published |
| cement-rendering:medium | cement-rendering | Cement rendering | medium | $150,001 - $400,000 | 150,001 | Yes | 400,000 | Yes | 2023-24 | 61% | 77% | Not published | Not published |
| cement-rendering:high | cement-rendering | Cement rendering | high | More than $400,000 | 400,000 | No | Not published | Not published | 2023-24 | 75% | 89% | Not published | Not published |
| chicken-shops:low | chicken-shops | Chicken shops | low | $60,000 - $250,000 | 60,000 | Yes | 250,000 | Yes | 2023-24 | 76% | 87% | 38% | 46% |
| chicken-shops:medium | chicken-shops | Chicken shops | medium | $250,001 - $575,000 | 250,001 | Yes | 575,000 | Yes | 2023-24 | 81% | 89% | 41% | 49% |
| chicken-shops:high | chicken-shops | Chicken shops | high | More than $575,000 | 575,000 | No | Not published | Not published | 2023-24 | 85% | 93% | 40% | 48% |
| child-care-services:low | child-care-services | Child care services | low | $65,000 - $200,000 | 65,000 | Yes | 200,000 | Yes | 2023-24 | 42% | 59% | Not published | Not published |
| child-care-services:medium | child-care-services | Child care services | medium | $200,001 - $600,000 | 200,001 | Yes | 600,000 | Yes | 2023-24 | 60% | 77% | Not published | Not published |
| child-care-services:high | child-care-services | Child care services | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 79% | 88% | Not published | Not published |
| chiropractic-and-osteopathic-services:low | chiropractic-and-osteopathic-services | Chiropractic and osteopathic services | low | $65,000 - $200,000 | 65,000 | Yes | 200,000 | Yes | 2023-24 | 34% | 52% | Not published | Not published |
| chiropractic-and-osteopathic-services:medium | chiropractic-and-osteopathic-services | Chiropractic and osteopathic services | medium | $200,001 - $600,000 | 200,001 | Yes | 600,000 | Yes | 2023-24 | 54% | 71% | Not published | Not published |
| chiropractic-and-osteopathic-services:high | chiropractic-and-osteopathic-services | Chiropractic and osteopathic services | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 67% | 82% | Not published | Not published |
| cleaning-services-building-and-other-industrial:low | cleaning-services-building-and-other-industrial | Cleaning services - building and other industrial | low | $50,000 - $115,000 | 50,000 | Yes | 115,000 | Yes | 2023-24 | 30% | 53% | Not published | Not published |
| cleaning-services-building-and-other-industrial:medium | cleaning-services-building-and-other-industrial | Cleaning services - building and other industrial | medium | $115,001 - $250,000 | 115,001 | Yes | 250,000 | Yes | 2023-24 | 46% | 69% | Not published | Not published |
| cleaning-services-building-and-other-industrial:high | cleaning-services-building-and-other-industrial | Cleaning services - building and other industrial | high | More than $250,000 | 250,000 | No | Not published | Not published | 2023-24 | 69% | 85% | Not published | Not published |
| cleaning-services-carpet-rug-and-furniture-upholstery:low | cleaning-services-carpet-rug-and-furniture-upholstery | Cleaning services - carpet, rug and furniture upholstery | low | $65,000 - $150,000 | 65,000 | Yes | 150,000 | Yes | 2023-24 | 37% | 58% | Not published | Not published |
| cleaning-services-carpet-rug-and-furniture-upholstery:medium | cleaning-services-carpet-rug-and-furniture-upholstery | Cleaning services - carpet, rug and furniture upholstery | medium | $150,001 - $300,000 | 150,001 | Yes | 300,000 | Yes | 2023-24 | 43% | 61% | Not published | Not published |
| cleaning-services-carpet-rug-and-furniture-upholstery:high | cleaning-services-carpet-rug-and-furniture-upholstery | Cleaning services - carpet, rug and furniture upholstery | high | More than $300,000 | 300,000 | No | Not published | Not published | 2023-24 | 60% | 75% | Not published | Not published |
| clothing-retailing:low | clothing-retailing | Clothing retailing | low | $65,000 - $250,000 | 65,000 | Yes | 250,000 | Yes | 2023-24 | 72% | 85% | 39% | 55% |
| clothing-retailing:medium | clothing-retailing | Clothing retailing | medium | $250,001 - $500,000 | 250,001 | Yes | 500,000 | Yes | 2023-24 | 78% | 88% | 46% | 58% |
| clothing-retailing:high | clothing-retailing | Clothing retailing | high | More than $500,000 | 500,000 | No | Not published | Not published | 2023-24 | 83% | 91% | 48% | 57% |
| coffee-shops:low | coffee-shops | Coffee shops | low | $65,000 - $250,000 | 65,000 | Yes | 250,000 | Yes | 2023-24 | 73% | 86% | 34% | 42% |
| coffee-shops:medium | coffee-shops | Coffee shops | medium | $250,001 - $600,000 | 250,001 | Yes | 600,000 | Yes | 2023-24 | 81% | 90% | 35% | 41% |
| coffee-shops:high | coffee-shops | Coffee shops | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 86% | 93% | 33% | 38% |
| computer-retailing:low | computer-retailing | Computer retailing | low | $65,000 - $200,000 | 65,000 | Yes | 200,000 | Yes | 2023-24 | 64% | 80% | 40% | 57% |
| computer-retailing:medium | computer-retailing | Computer retailing | medium | $200,001 - $600,000 | 200,001 | Yes | 600,000 | Yes | 2023-24 | 70% | 85% | 43% | 56% |
| computer-retailing:high | computer-retailing | Computer retailing | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 82% | 91% | 49% | 65% |
| concreting-services:low | concreting-services | Concreting services | low | $50,000 - $200,000 | 50,000 | Yes | 200,000 | Yes | 2023-24 | 38% | 59% | Not published | Not published |
| concreting-services:medium | concreting-services | Concreting services | medium | $200,001 - $500,000 | 200,001 | Yes | 500,000 | Yes | 2023-24 | 63% | 77% | Not published | Not published |
| concreting-services:high | concreting-services | Concreting services | high | More than $500,000 | 500,000 | No | Not published | Not published | 2023-24 | 76% | 87% | Not published | Not published |
| confectionery-retailing:low | confectionery-retailing | Confectionery retailing | low | $65,000 - $250,000 | 65,000 | Yes | 250,000 | Yes | 2023-24 | 73% | 84% | 42% | 55% |
| confectionery-retailing:medium | confectionery-retailing | Confectionery retailing | medium | More than $250,000 | 250,000 | No | Not published | Not published | 2023-24 | 81% | 90% | 43% | 53% |
| courier-services:low | courier-services | Courier services | low | $50,000 - $100,000 | 50,000 | Yes | 100,000 | Yes | 2023-24 | 42% | 58% | Not published | Not published |
| courier-services:medium | courier-services | Courier services | medium | $100,001 - $300,000 | 100,001 | Yes | 300,000 | Yes | 2023-24 | 48% | 71% | Not published | Not published |
| courier-services:high | courier-services | Courier services | high | More than $300,000 | 300,000 | No | Not published | Not published | 2023-24 | 76% | 89% | Not published | Not published |
| craft-shops:low | craft-shops | Craft shops | low | $65,000 - $150,000 | 65,000 | Yes | 150,000 | Yes | 2023-24 | 66% | 84% | 35% | 51% |
| craft-shops:medium | craft-shops | Craft shops | medium | More than $150,000 | 150,000 | No | Not published | Not published | 2023-24 | 75% | 90% | 38% | 53% |
| delicatessen:low | delicatessen | Delicatessen | low | $65,000 - $250,000 | 65,000 | Yes | 250,000 | Yes | 2023-24 | 76% | 87% | 40% | 57% |
| delicatessen:medium | delicatessen | Delicatessen | medium | $250,001 - $500,000 | 250,001 | Yes | 500,000 | Yes | 2023-24 | 80% | 89% | 46% | 56% |
| delicatessen:high | delicatessen | Delicatessen | high | More than $500,000 | 500,000 | No | Not published | Not published | 2023-24 | 86% | 93% | 52% | 63% |
| delivery-services:low | delivery-services | Delivery services | low | $50,000 - $90,000 | 50,000 | Yes | 90,000 | Yes | 2023-24 | 38% | 56% | Not published | Not published |
| delivery-services:medium | delivery-services | Delivery services | medium | $90,001 - $210,000 | 90,001 | Yes | 210,000 | Yes | 2023-24 | 48% | 66% | Not published | Not published |
| delivery-services:high | delivery-services | Delivery services | high | More than $210,000 | 210,000 | No | Not published | Not published | 2023-24 | 66% | 82% | Not published | Not published |
| dental-specialists:low | dental-specialists | Dental specialists | low | $65,000 - $300,000 | 65,000 | Yes | 300,000 | Yes | 2023-24 | 43% | 65% | Not published | Not published |
| dental-specialists:medium | dental-specialists | Dental specialists | medium | $300,001 - $900,000 | 300,001 | Yes | 900,000 | Yes | 2023-24 | 60% | 73% | Not published | Not published |
| dental-specialists:high | dental-specialists | Dental specialists | high | More than $900,000 | 900,000 | No | Not published | Not published | 2023-24 | 59% | 72% | Not published | Not published |
| dental-surgeons-general:low | dental-surgeons-general | Dental surgeons - general | low | $50,000 - $435,000 | 50,000 | Yes | 435,000 | Yes | 2023-24 | 55% | 67% | Not published | Not published |
| dental-surgeons-general:medium | dental-surgeons-general | Dental surgeons - general | medium | $435,001 - $815,000 | 435,001 | Yes | 815,000 | Yes | 2023-24 | 65% | 73% | Not published | Not published |
| dental-surgeons-general:high | dental-surgeons-general | Dental surgeons - general | high | More than $815,000 | 815,000 | No | Not published | Not published | 2023-24 | 67% | 80% | Not published | Not published |
| discount-and-variety-stores:low | discount-and-variety-stores | Discount and variety stores | low | $65,000 - $250,000 | 65,000 | Yes | 250,000 | Yes | 2023-24 | 79% | 88% | 42% | 53% |
| discount-and-variety-stores:medium | discount-and-variety-stores | Discount and variety stores | medium | $250,001 - $600,000 | 250,001 | Yes | 600,000 | Yes | 2023-24 | 83% | 92% | 47% | 52% |
| discount-and-variety-stores:high | discount-and-variety-stores | Discount and variety stores | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 86% | 93% | 47% | 55% |
| domestic-appliance-repair-and-maintenance:low | domestic-appliance-repair-and-maintenance | Domestic appliance repair and maintenance | low | $50,000 - $150,000 | 50,000 | Yes | 150,000 | Yes | 2023-24 | 48% | 67% | Not published | Not published |
| domestic-appliance-repair-and-maintenance:medium | domestic-appliance-repair-and-maintenance | Domestic appliance repair and maintenance | medium | $150,001 - $600,000 | 150,001 | Yes | 600,000 | Yes | 2023-24 | 59% | 76% | Not published | Not published |
| domestic-appliance-repair-and-maintenance:high | domestic-appliance-repair-and-maintenance | Domestic appliance repair and maintenance | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 77% | 88% | Not published | Not published |
| driving-schools-and-instructors:low | driving-schools-and-instructors | Driving schools and instructors | low | $50,000 - $75,000 | 50,000 | Yes | 75,000 | Yes | 2023-24 | 32% | 45% | Not published | Not published |
| driving-schools-and-instructors:medium | driving-schools-and-instructors | Driving schools and instructors | medium | $75,001 - $165,000 | 75,001 | Yes | 165,000 | Yes | 2023-24 | 34% | 50% | Not published | Not published |
| driving-schools-and-instructors:high | driving-schools-and-instructors | Driving schools and instructors | high | More than $165,000 | 165,000 | No | Not published | Not published | 2023-24 | 51% | 70% | Not published | Not published |
| electrical-and-electronic-product-retailing:low | electrical-and-electronic-product-retailing | Electrical and electronic product retailing | low | $65,000 - $750,000 | 65,000 | Yes | 750,000 | Yes | 2023-24 | 71% | 87% | 44% | 61% |
| electrical-and-electronic-product-retailing:medium | electrical-and-electronic-product-retailing | Electrical and electronic product retailing | medium | $750,001 - $2,000,000 | 750,001 | Yes | 2,000,000 | Yes | 2023-24 | 83% | 92% | 54% | 67% |
| electrical-and-electronic-product-retailing:high | electrical-and-electronic-product-retailing | Electrical and electronic product retailing | high | More than $2,000,000 | 2,000,000 | No | Not published | Not published | 2023-24 | 89% | 95% | 59% | 73% |
| electrical-services:low | electrical-services | Electrical services | low | $50,000 - $200,000 | 50,000 | Yes | 200,000 | Yes | 2023-24 | 51% | 68% | Not published | Not published |
| electrical-services:medium | electrical-services | Electrical services | medium | $200,001 - $500,000 | 200,001 | Yes | 500,000 | Yes | 2023-24 | 59% | 75% | Not published | Not published |
| electrical-services:high | electrical-services | Electrical services | high | More than $500,000 | 500,000 | No | Not published | Not published | 2023-24 | 75% | 86% | Not published | Not published |
| entertainment-media-retailing:low | entertainment-media-retailing | Entertainment media retailing | low | $65,000 - $350,000 | 65,000 | Yes | 350,000 | Yes | 2023-24 | 54% | 75% | 32% | 51% |
| entertainment-media-retailing:medium | entertainment-media-retailing | Entertainment media retailing | medium | More than $350,000 | 350,000 | No | Not published | Not published | 2023-24 | 76% | 87% | 39% | 56% |
| fence-construction:low | fence-construction | Fence construction | low | $50,000 - $250,000 | 50,000 | Yes | 250,000 | Yes | 2023-24 | 59% | 71% | Not published | Not published |
| fence-construction:medium | fence-construction | Fence construction | medium | $250,001 - $400,000 | 250,001 | Yes | 400,000 | Yes | 2023-24 | 66% | 77% | Not published | Not published |
| fence-construction:high | fence-construction | Fence construction | high | More than $400,000 | 400,000 | No | Not published | Not published | 2023-24 | 75% | 85% | Not published | Not published |
| fish-and-chips-shops:low | fish-and-chips-shops | Fish and chips shops | low | $65,000 - $250,000 | 65,000 | Yes | 250,000 | Yes | 2023-24 | 79% | 86% | 43% | 49% |
| fish-and-chips-shops:medium | fish-and-chips-shops | Fish and chips shops | medium | $250,001 - $500,000 | 250,001 | Yes | 500,000 | Yes | 2023-24 | 80% | 89% | 45% | 51% |
| fish-and-chips-shops:high | fish-and-chips-shops | Fish and chips shops | high | More than $500,000 | 500,000 | No | Not published | Not published | 2023-24 | 81% | 90% | 44% | 50% |
| fish-and-seafood-retailing-fresh:low | fish-and-seafood-retailing-fresh | Fish and seafood retailing - fresh | low | $65,000 - $500,000 | 65,000 | Yes | 500,000 | Yes | 2023-24 | 76% | 88% | 58% | 69% |
| fish-and-seafood-retailing-fresh:medium | fish-and-seafood-retailing-fresh | Fish and seafood retailing - fresh | medium | $500,001 - $1,000,000 | 500,001 | Yes | 1,000,000 | Yes | 2023-24 | 85% | 92% | 57% | 67% |
| fish-and-seafood-retailing-fresh:high | fish-and-seafood-retailing-fresh | Fish and seafood retailing - fresh | high | More than $1,000,000 | 1,000,000 | No | Not published | Not published | 2023-24 | 90% | 94% | 63% | 73% |
| floor-covering-retailing:low | floor-covering-retailing | Floor covering retailing | low | $65,000 - $800,000 | 65,000 | Yes | 800,000 | Yes | 2023-24 | 66% | 83% | 35% | 54% |
| floor-covering-retailing:medium | floor-covering-retailing | Floor covering retailing | medium | $800,001 - $2,000,000 | 800,001 | Yes | 2,000,000 | Yes | 2023-24 | 85% | 93% | 48% | 60% |
| floor-covering-retailing:high | floor-covering-retailing | Floor covering retailing | high | More than $2,000,000 | 2,000,000 | No | Not published | Not published | 2023-24 | 88% | 93% | 51% | 64% |
| florists:low | florists | Florists | low | $65,000 - $300,000 | 65,000 | Yes | 300,000 | Yes | 2023-24 | 68% | 82% | 40% | 51% |
| florists:medium | florists | Florists | medium | $300,001 - $600,000 | 300,001 | Yes | 600,000 | Yes | 2023-24 | 78% | 88% | 43% | 50% |
| florists:high | florists | Florists | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 83% | 91% | 45% | 53% |
| footwear-retailing:low | footwear-retailing | Footwear retailing | low | $65,000 - $180,000 | 65,000 | Yes | 180,000 | Yes | 2023-24 | 66% | 82% | 40% | 59% |
| footwear-retailing:medium | footwear-retailing | Footwear retailing | medium | $180,001 - $600,000 | 180,001 | Yes | 600,000 | Yes | 2023-24 | 78% | 87% | 51% | 59% |
| footwear-retailing:high | footwear-retailing | Footwear retailing | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 84% | 91% | 48% | 56% |
| fruit-and-vegetable-retailing:low | fruit-and-vegetable-retailing | Fruit and vegetable retailing | low | $65,000 - $450,000 | 65,000 | Yes | 450,000 | Yes | 2023-24 | 78% | 88% | 58% | 71% |
| fruit-and-vegetable-retailing:medium | fruit-and-vegetable-retailing | Fruit and vegetable retailing | medium | $450,001 - $1,100,000 | 450,001 | Yes | 1,100,000 | Yes | 2023-24 | 87% | 92% | 65% | 73% |
| fruit-and-vegetable-retailing:high | fruit-and-vegetable-retailing | Fruit and vegetable retailing | high | More than $1,100,000 | 1,100,000 | No | Not published | Not published | 2023-24 | 92% | 96% | 69% | 76% |
| fuel-retailing:low | fuel-retailing | Fuel retailing | low | $75,000 - $500,000 | 75,000 | Yes | 500,000 | Yes | 2023-24 | 79% | 91% | 65% | 79% |
| fuel-retailing:medium | fuel-retailing | Fuel retailing | medium | $500,001 - $2,000,000 | 500,001 | Yes | 2,000,000 | Yes | 2023-24 | 91% | 96% | 67% | 81% |
| fuel-retailing:high | fuel-retailing | Fuel retailing | high | More than $2,000,000 | 2,000,000 | No | Not published | Not published | 2023-24 | 96% | 98% | 79% | 88% |
| furniture-removalists:low | furniture-removalists | Furniture removalists | low | $50,000 - $125,000 | 50,000 | Yes | 125,000 | Yes | 2023-24 | 43% | 65% | Not published | Not published |
| furniture-removalists:medium | furniture-removalists | Furniture removalists | medium | $125,001 - $525,000 | 125,001 | Yes | 525,000 | Yes | 2023-24 | 60% | 79% | Not published | Not published |
| furniture-removalists:high | furniture-removalists | Furniture removalists | high | More than $525,000 | 525,000 | No | Not published | Not published | 2023-24 | 78% | 89% | Not published | Not published |
| furniture-retailing:low | furniture-retailing | Furniture retailing | low | $65,000 - $500,000 | 65,000 | Yes | 500,000 | Yes | 2023-24 | 73% | 86% | 42% | 55% |
| furniture-retailing:medium | furniture-retailing | Furniture retailing | medium | $500,001 - $1,000,000 | 500,001 | Yes | 1,000,000 | Yes | 2023-24 | 81% | 91% | 47% | 57% |
| furniture-retailing:high | furniture-retailing | Furniture retailing | high | More than $1,000,000 | 1,000,000 | No | Not published | Not published | 2023-24 | 87% | 95% | 52% | 58% |
| garden-supplies-retailing:low | garden-supplies-retailing | Garden supplies retailing | low | $65,000 - $250,000 | 65,000 | Yes | 250,000 | Yes | 2023-24 | 67% | 83% | 34% | 50% |
| garden-supplies-retailing:medium | garden-supplies-retailing | Garden supplies retailing | medium | $250,001 - $750,000 | 250,001 | Yes | 750,000 | Yes | 2023-24 | 74% | 88% | 39% | 53% |
| garden-supplies-retailing:high | garden-supplies-retailing | Garden supplies retailing | high | More than $750,000 | 750,000 | No | Not published | Not published | 2023-24 | 84% | 92% | 46% | 56% |
| gift-stores:low | gift-stores | Gift stores | low | $65,000 - $150,000 | 65,000 | Yes | 150,000 | Yes | 2023-24 | 77% | 85% | 44% | 56% |
| gift-stores:medium | gift-stores | Gift stores | medium | $150,001 - $600,000 | 150,001 | Yes | 600,000 | Yes | 2023-24 | 79% | 88% | 46% | 55% |
| gift-stores:high | gift-stores | Gift stores | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 84% | 92% | 48% | 56% |
| glazing-services:low | glazing-services | Glazing services | low | $50,000 - $200,000 | 50,000 | Yes | 200,000 | Yes | 2023-24 | 46% | 65% | Not published | Not published |
| glazing-services:medium | glazing-services | Glazing services | medium | $200,001 - $600,000 | 200,001 | Yes | 600,000 | Yes | 2023-24 | 62% | 76% | Not published | Not published |
| glazing-services:high | glazing-services | Glazing services | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 77% | 88% | Not published | Not published |
| grocery-retailing-and-convenience-stores:low | grocery-retailing-and-convenience-stores | Grocery retailing and convenience stores | low | $65,000 - $300,000 | 65,000 | Yes | 300,000 | Yes | 2023-24 | 82% | 90% | 59% | 71% |
| grocery-retailing-and-convenience-stores:medium | grocery-retailing-and-convenience-stores | Grocery retailing and convenience stores | medium | $300,001 - $950,000 | 300,001 | Yes | 950,000 | Yes | 2023-24 | 88% | 94% | 64% | 73% |
| grocery-retailing-and-convenience-stores:high | grocery-retailing-and-convenience-stores | Grocery retailing and convenience stores | high | More than $950,000 | 950,000 | No | Not published | Not published | 2023-24 | 92% | 96% | 71% | 77% |
| hairdressers:low | hairdressers | Hairdressers | low | $50,000 - $150,000 | 50,000 | Yes | 150,000 | Yes | 2023-24 | 40% | 57% | Not published | Not published |
| hairdressers:medium | hairdressers | Hairdressers | medium | $150,001 - $300,000 | 150,001 | Yes | 300,000 | Yes | 2023-24 | 58% | 75% | Not published | Not published |
| hairdressers:high | hairdressers | Hairdressers | high | More than $300,000 | 300,000 | No | Not published | Not published | 2023-24 | 75% | 86% | Not published | Not published |
| hardware-and-building-supplies-retailing:low | hardware-and-building-supplies-retailing | Hardware and building supplies retailing | low | $65,000 - $400,000 | 65,000 | Yes | 400,000 | Yes | 2023-24 | 72% | 84% | 47% | 63% |
| hardware-and-building-supplies-retailing:medium | hardware-and-building-supplies-retailing | Hardware and building supplies retailing | medium | $400,001 - $1,000,000 | 400,001 | Yes | 1,000,000 | Yes | 2023-24 | 82% | 91% | 55% | 66% |
| hardware-and-building-supplies-retailing:high | hardware-and-building-supplies-retailing | Hardware and building supplies retailing | high | More than $1,000,000 | 1,000,000 | No | Not published | Not published | 2023-24 | 87% | 93% | 61% | 69% |
| health-and-fitness-centres:low | health-and-fitness-centres | Health and fitness centres | low | $65,000 - $175,000 | 65,000 | Yes | 175,000 | Yes | 2023-24 | 40% | 64% | Not published | Not published |
| health-and-fitness-centres:medium | health-and-fitness-centres | Health and fitness centres | medium | $175,001 - $600,000 | 175,001 | Yes | 600,000 | Yes | 2023-24 | 69% | 83% | Not published | Not published |
| health-and-fitness-centres:high | health-and-fitness-centres | Health and fitness centres | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 72% | 85% | Not published | Not published |
| health-food-retailing:low | health-food-retailing | Health food retailing | low | $65,000 - $400,000 | 65,000 | Yes | 400,000 | Yes | 2023-24 | 73% | 89% | 48% | 64% |
| health-food-retailing:medium | health-food-retailing | Health food retailing | medium | $400,001 - $600,000 | 400,001 | Yes | 600,000 | Yes | 2023-24 | 86% | 92% | 55% | 64% |
| health-food-retailing:high | health-food-retailing | Health food retailing | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 87% | 94% | 57% | 65% |
| homewares-retailing:low | homewares-retailing | Homewares retailing | low | $65,000 - $250,000 | 65,000 | Yes | 250,000 | Yes | 2023-24 | 72% | 85% | 41% | 55% |
| homewares-retailing:medium | homewares-retailing | Homewares retailing | medium | $250,001 - $900,000 | 250,001 | Yes | 900,000 | Yes | 2023-24 | 81% | 91% | 47% | 56% |
| homewares-retailing:high | homewares-retailing | Homewares retailing | high | More than $900,000 | 900,000 | No | Not published | Not published | 2023-24 | 86% | 93% | 49% | 60% |
| ice-cream-retailing:low | ice-cream-retailing | Ice cream retailing | low | $65,000 - $275,000 | 65,000 | Yes | 275,000 | Yes | 2023-24 | 69% | 82% | 26% | 33% |
| ice-cream-retailing:medium | ice-cream-retailing | Ice cream retailing | medium | $275,001 - $475,000 | 275,001 | Yes | 475,000 | Yes | 2023-24 | 83% | 91% | 28% | 34% |
| ice-cream-retailing:high | ice-cream-retailing | Ice cream retailing | high | More than $475,000 | 475,000 | No | Not published | Not published | 2023-24 | 80% | 89% | 27% | 35% |
| kebab-shops:low | kebab-shops | Kebab shops | low | $50,000 - $170,000 | 50,000 | Yes | 170,000 | Yes | 2023-24 | 77% | 84% | 38% | 47% |
| kebab-shops:medium | kebab-shops | Kebab shops | medium | $170,001 - $300,000 | 170,001 | Yes | 300,000 | Yes | 2023-24 | 81% | 89% | 41% | 47% |
| kebab-shops:high | kebab-shops | Kebab shops | high | More than $300,000 | 300,000 | No | Not published | Not published | 2023-24 | 84% | 91% | 43% | 49% |
| landscape-construction:low | landscape-construction | Landscape construction | low | $50,000 - $200,000 | 50,000 | Yes | 200,000 | Yes | 2023-24 | 46% | 64% | Not published | Not published |
| landscape-construction:medium | landscape-construction | Landscape construction | medium | $200,001 - $500,000 | 200,001 | Yes | 500,000 | Yes | 2023-24 | 63% | 77% | Not published | Not published |
| landscape-construction:high | landscape-construction | Landscape construction | high | More than $500,000 | 500,000 | No | Not published | Not published | 2023-24 | 76% | 86% | Not published | Not published |
| laundry-and-dry-cleaning-services:low | laundry-and-dry-cleaning-services | Laundry and dry-cleaning services | low | $65,000 - $150,000 | 65,000 | Yes | 150,000 | Yes | 2023-24 | 62% | 76% | Not published | Not published |
| laundry-and-dry-cleaning-services:medium | laundry-and-dry-cleaning-services | Laundry and dry-cleaning services | medium | $150,001 - $600,000 | 150,001 | Yes | 600,000 | Yes | 2023-24 | 63% | 79% | Not published | Not published |
| laundry-and-dry-cleaning-services:high | laundry-and-dry-cleaning-services | Laundry and dry-cleaning services | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 75% | 87% | Not published | Not published |
| lawn-mower-retailing:low | lawn-mower-retailing | Lawn mower retailing | low | $65,000 - $550,000 | 65,000 | Yes | 550,000 | Yes | 2023-24 | 75% | 83% | 48% | 62% |
| lawn-mower-retailing:medium | lawn-mower-retailing | Lawn mower retailing | medium | $550,001 - $1,450,000 | 550,001 | Yes | 1,450,000 | Yes | 2023-24 | 85% | 91% | 59% | 64% |
| lawn-mower-retailing:high | lawn-mower-retailing | Lawn mower retailing | high | More than $1,450,000 | 1,450,000 | No | Not published | Not published | 2023-24 | 89% | 94% | 64% | 69% |
| lawn-mowing-and-garden-services:low | lawn-mowing-and-garden-services | Lawn mowing and garden services | low | $50,000 - $90,000 | 50,000 | Yes | 90,000 | Yes | 2023-24 | 36% | 51% | Not published | Not published |
| lawn-mowing-and-garden-services:medium | lawn-mowing-and-garden-services | Lawn mowing and garden services | medium | $90,001 - $175,000 | 90,001 | Yes | 175,000 | Yes | 2023-24 | 41% | 58% | Not published | Not published |
| lawn-mowing-and-garden-services:high | lawn-mowing-and-garden-services | Lawn mowing and garden services | high | More than $175,000 | 175,000 | No | Not published | Not published | 2023-24 | 58% | 74% | Not published | Not published |
| machinery-and-equipment-repairs-and-maintenance:low | machinery-and-equipment-repairs-and-maintenance | Machinery and equipment repairs and maintenance | low | $50,000 - $200,000 | 50,000 | Yes | 200,000 | Yes | 2023-24 | 47% | 68% | Not published | Not published |
| machinery-and-equipment-repairs-and-maintenance:medium | machinery-and-equipment-repairs-and-maintenance | Machinery and equipment repairs and maintenance | medium | $200,001 - $600,000 | 200,001 | Yes | 600,000 | Yes | 2023-24 | 54% | 76% | Not published | Not published |
| machinery-and-equipment-repairs-and-maintenance:high | machinery-and-equipment-repairs-and-maintenance | Machinery and equipment repairs and maintenance | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 77% | 87% | Not published | Not published |
| manchester-and-other-textile-goods-retailing:low | manchester-and-other-textile-goods-retailing | Manchester and other textile goods retailing | low | $65,000 - $150,000 | 65,000 | Yes | 150,000 | Yes | 2023-24 | 64% | 83% | 38% | 53% |
| manchester-and-other-textile-goods-retailing:medium | manchester-and-other-textile-goods-retailing | Manchester and other textile goods retailing | medium | $150,001 - $500,000 | 150,001 | Yes | 500,000 | Yes | 2023-24 | 74% | 86% | 42% | 54% |
| manchester-and-other-textile-goods-retailing:high | manchester-and-other-textile-goods-retailing | Manchester and other textile goods retailing | high | More than $500,000 | 500,000 | No | Not published | Not published | 2023-24 | 81% | 90% | 46% | 56% |
| meat-and-poultry-retailing-fresh:low | meat-and-poultry-retailing-fresh | Meat and poultry retailing - fresh | low | $65,000 - $450,000 | 65,000 | Yes | 450,000 | Yes | 2023-24 | 81% | 90% | 56% | 66% |
| meat-and-poultry-retailing-fresh:medium | meat-and-poultry-retailing-fresh | Meat and poultry retailing - fresh | medium | $450,001 - $850,000 | 450,001 | Yes | 850,000 | Yes | 2023-24 | 85% | 91% | 60% | 68% |
| meat-and-poultry-retailing-fresh:high | meat-and-poultry-retailing-fresh | Meat and poultry retailing - fresh | high | More than $850,000 | 850,000 | No | Not published | Not published | 2023-24 | 87% | 93% | 61% | 69% |
| motor-vehicle-parts-and-batteries-retailing:low | motor-vehicle-parts-and-batteries-retailing | Motor vehicle parts and batteries retailing | low | $65,000 - $400,000 | 65,000 | Yes | 400,000 | Yes | 2023-24 | 69% | 85% | 42% | 61% |
| motor-vehicle-parts-and-batteries-retailing:medium | motor-vehicle-parts-and-batteries-retailing | Motor vehicle parts and batteries retailing | medium | $400,001 - $1,250,000 | 400,001 | Yes | 1,250,000 | Yes | 2023-24 | 80% | 90% | 50% | 62% |
| motor-vehicle-parts-and-batteries-retailing:high | motor-vehicle-parts-and-batteries-retailing | Motor vehicle parts and batteries retailing | high | More than $1,250,000 | 1,250,000 | No | Not published | Not published | 2023-24 | 86% | 92% | 55% | 64% |
| motor-vehicle-retail-new-and-used-car:low | motor-vehicle-retail-new-and-used-car | Motor vehicle retail - new and used car | low | $75,000 - $500,000 | 75,000 | Yes | 500,000 | Yes | 2023-24 | 75% | 89% | 60% | 78% |
| motor-vehicle-retail-new-and-used-car:medium | motor-vehicle-retail-new-and-used-car | Motor vehicle retail - new and used car | medium | $500,001 - $1,500,000 | 500,001 | Yes | 1,500,000 | Yes | 2023-24 | 87% | 93% | 67% | 82% |
| motor-vehicle-retail-new-and-used-car:high | motor-vehicle-retail-new-and-used-car | Motor vehicle retail - new and used car | high | More than $1,500,000 | 1,500,000 | No | Not published | Not published | 2023-24 | 91% | 96% | 76% | 85% |
| musical-instruments-retail:low | musical-instruments-retail | Musical instruments retail | low | $65,000 - $285,000 | 65,000 | Yes | 285,000 | Yes | 2023-24 | 58% | 83% | 40% | 55% |
| musical-instruments-retail:medium | musical-instruments-retail | Musical instruments retail | medium | $285,001 - $765,000 | 285,001 | Yes | 765,000 | Yes | 2023-24 | 81% | 87% | 51% | 63% |
| musical-instruments-retail:high | musical-instruments-retail | Musical instruments retail | high | More than $765,000 | 765,000 | No | Not published | Not published | 2023-24 | 87% | 93% | 57% | 68% |
| newsagents:low | newsagents | Newsagents | low | $65,000 - $500,000 | 65,000 | Yes | 500,000 | Yes | 2023-24 | 77% | 88% | 42% | 59% |
| newsagents:medium | newsagents | Newsagents | medium | $500,001 - $1,000,000 | 500,001 | Yes | 1,000,000 | Yes | 2023-24 | 83% | 91% | 47% | 62% |
| newsagents:high | newsagents | Newsagents | high | More than $1,000,000 | 1,000,000 | No | Not published | Not published | 2023-24 | 89% | 95% | 55% | 81% |
| painting-services:low | painting-services | Painting services | low | $50,000 - $150,000 | 50,000 | Yes | 150,000 | Yes | 2023-24 | 36% | 51% | Not published | Not published |
| painting-services:medium | painting-services | Painting services | medium | $150,001 - $600,000 | 150,001 | Yes | 600,000 | Yes | 2023-24 | 54% | 71% | Not published | Not published |
| painting-services:high | painting-services | Painting services | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 74% | 86% | Not published | Not published |
| panel-beating-and-smash-repairs:low | panel-beating-and-smash-repairs | Panel beating and smash repairs | low | $50,000 - $150,000 | 50,000 | Yes | 150,000 | Yes | 2023-24 | 46% | 67% | Not published | Not published |
| panel-beating-and-smash-repairs:medium | panel-beating-and-smash-repairs | Panel beating and smash repairs | medium | $150,001 - $300,000 | 150,001 | Yes | 300,000 | Yes | 2023-24 | 51% | 73% | Not published | Not published |
| panel-beating-and-smash-repairs:high | panel-beating-and-smash-repairs | Panel beating and smash repairs | high | More than $300,000 | 300,000 | No | Not published | Not published | 2023-24 | 73% | 86% | Not published | Not published |
| pest-control-services:low | pest-control-services | Pest control services | low | $50,000 - $150,000 | 50,000 | Yes | 150,000 | Yes | 2023-24 | 43% | 62% | Not published | Not published |
| pest-control-services:medium | pest-control-services | Pest control services | medium | $150,001 - $400,000 | 150,001 | Yes | 400,000 | Yes | 2023-24 | 45% | 66% | Not published | Not published |
| pest-control-services:high | pest-control-services | Pest control services | high | More than $400,000 | 400,000 | No | Not published | Not published | 2023-24 | 64% | 81% | Not published | Not published |
| pets-and-pet-supply-retailing:low | pets-and-pet-supply-retailing | Pets and pet supply retailing | low | $65,000 - $250,000 | 65,000 | Yes | 250,000 | Yes | 2023-24 | 55% | 79% | 30% | 54% |
| pets-and-pet-supply-retailing:medium | pets-and-pet-supply-retailing | Pets and pet supply retailing | medium | $250,001 - $750,000 | 250,001 | Yes | 750,000 | Yes | 2023-24 | 80% | 88% | 39% | 55% |
| pets-and-pet-supply-retailing:high | pets-and-pet-supply-retailing | Pets and pet supply retailing | high | More than $750,000 | 750,000 | No | Not published | Not published | 2023-24 | 85% | 93% | 54% | 64% |
| pharmacy:low | pharmacy | Pharmacy | low | $400,000 - $1,500,000 | 400,000 | Yes | 1,500,000 | Yes | 2023-24 | 86% | 92% | 61% | 67% |
| pharmacy:medium | pharmacy | Pharmacy | medium | $1,500,001 - $3,500,000 | 1,500,001 | Yes | 3,500,000 | Yes | 2023-24 | 87% | 93% | 63% | 67% |
| pharmacy:high | pharmacy | Pharmacy | high | More than $3,500,000 | 3,500,000 | No | Not published | Not published | 2023-24 | 89% | 94% | 66% | 70% |
| physiotherapy-services:low | physiotherapy-services | Physiotherapy services | low | $75,000 - $240,000 | 75,000 | Yes | 240,000 | Yes | 2023-24 | 29% | 50% | Not published | Not published |
| physiotherapy-services:medium | physiotherapy-services | Physiotherapy services | medium | $240,001 - $600,000 | 240,001 | Yes | 600,000 | Yes | 2023-24 | 52% | 73% | Not published | Not published |
| physiotherapy-services:high | physiotherapy-services | Physiotherapy services | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 73% | 84% | Not published | Not published |
| picture-framing-retailing:low | picture-framing-retailing | Picture framing retailing | low | $55,000 - $140,000 | 55,000 | Yes | 140,000 | Yes | 2023-24 | 56% | 73% | 26% | 34% |
| picture-framing-retailing:medium | picture-framing-retailing | Picture framing retailing | medium | $140,001 - $260,000 | 140,001 | Yes | 260,000 | Yes | 2023-24 | 60% | 76% | 25% | 33% |
| picture-framing-retailing:high | picture-framing-retailing | Picture framing retailing | high | More than $260,000 | 260,000 | No | Not published | Not published | 2023-24 | 69% | 84% | 26% | 31% |
| pizza-shops-takeaway:low | pizza-shops-takeaway | Pizza shops - takeaway | low | $65,000 - $150,000 | 65,000 | Yes | 150,000 | Yes | 2023-24 | 75% | 84% | 33% | 44% |
| pizza-shops-takeaway:medium | pizza-shops-takeaway | Pizza shops - takeaway | medium | $150,001 - $600,000 | 150,001 | Yes | 600,000 | Yes | 2023-24 | 80% | 89% | 38% | 44% |
| pizza-shops-takeaway:high | pizza-shops-takeaway | Pizza shops - takeaway | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 87% | 94% | 34% | 41% |
| plastering-and-ceiling-services:low | plastering-and-ceiling-services | Plastering and ceiling services | low | $50,000 - $300,000 | 50,000 | Yes | 300,000 | Yes | 2023-24 | 35% | 55% | Not published | Not published |
| plastering-and-ceiling-services:medium | plastering-and-ceiling-services | Plastering and ceiling services | medium | $300,001 - $1,000,000 | 300,001 | Yes | 1,000,000 | Yes | 2023-24 | 68% | 82% | Not published | Not published |
| plastering-and-ceiling-services:high | plastering-and-ceiling-services | Plastering and ceiling services | high | More than $1,000,000 | 1,000,000 | No | Not published | Not published | 2023-24 | 84% | 93% | Not published | Not published |
| plumbing-services:low | plumbing-services | Plumbing services | low | $50,000 - $150,000 | 50,000 | Yes | 150,000 | Yes | 2023-24 | 50% | 66% | Not published | Not published |
| plumbing-services:medium | plumbing-services | Plumbing services | medium | $150,001 - $600,000 | 150,001 | Yes | 600,000 | Yes | 2023-24 | 59% | 74% | Not published | Not published |
| plumbing-services:high | plumbing-services | Plumbing services | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 75% | 86% | Not published | Not published |
| printing:low | printing | Printing | low | $65,000 - $200,000 | 65,000 | Yes | 200,000 | Yes | 2023-24 | 64% | 81% | 26% | 43% |
| printing:medium | printing | Printing | medium | $200,001 - $500,000 | 200,001 | Yes | 500,000 | Yes | 2023-24 | 72% | 84% | 30% | 43% |
| printing:high | printing | Printing | high | More than $500,000 | 500,000 | No | Not published | Not published | 2023-24 | 80% | 89% | 33% | 46% |
| printing-support-services:low | printing-support-services | Printing support services | low | $65,000 - $300,000 | 65,000 | Yes | 300,000 | Yes | 2023-24 | 59% | 79% | Not published | Not published |
| printing-support-services:medium | printing-support-services | Printing support services | medium | $300,001 - $900,000 | 300,001 | Yes | 900,000 | Yes | 2023-24 | 68% | 83% | Not published | Not published |
| printing-support-services:high | printing-support-services | Printing support services | high | More than $900,000 | 900,000 | No | Not published | Not published | 2023-24 | 81% | 90% | Not published | Not published |
| pubs-taverns-and-bars:low | pubs-taverns-and-bars | Pubs, taverns and bars | low | $100,000 - $750,000 | 100,000 | Yes | 750,000 | Yes | 2023-24 | 78% | 90% | 34% | 46% |
| pubs-taverns-and-bars:medium | pubs-taverns-and-bars | Pubs, taverns and bars | medium | $750,001 - $2,500,000 | 750,001 | Yes | 2,500,000 | Yes | 2023-24 | 86% | 93% | 33% | 41% |
| pubs-taverns-and-bars:high | pubs-taverns-and-bars | Pubs, taverns and bars | high | More than $2,500,000 | 2,500,000 | No | Not published | Not published | 2023-24 | 87% | 94% | 31% | 42% |
| restaurants:low | restaurants | Restaurants | low | $65,000 - $500,000 | 65,000 | Yes | 500,000 | Yes | 2023-24 | 79% | 89% | 32% | 39% |
| restaurants:medium | restaurants | Restaurants | medium | $500,001 - $2,000,000 | 500,001 | Yes | 2,000,000 | Yes | 2023-24 | 84% | 93% | 32% | 38% |
| restaurants:high | restaurants | Restaurants | high | More than $2,000,000 | 2,000,000 | No | Not published | Not published | 2023-24 | 88% | 94% | 31% | 36% |
| road-freight-transport-services:low | road-freight-transport-services | Road freight transport services | low | $50,000 - $200,000 | 50,000 | Yes | 200,000 | Yes | 2023-24 | 52% | 71% | Not published | Not published |
| road-freight-transport-services:medium | road-freight-transport-services | Road freight transport services | medium | $200,001 - $600,000 | 200,001 | Yes | 600,000 | Yes | 2023-24 | 63% | 80% | Not published | Not published |
| road-freight-transport-services:high | road-freight-transport-services | Road freight transport services | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 78% | 89% | Not published | Not published |
| roofing-services-including-roof-tiling-guttering-and-metal-roofing:low | roofing-services-including-roof-tiling-guttering-and-metal-roofing | Roofing services, including roof tiling, guttering and metal roofing | low | $50,000 - $325,000 | 50,000 | Yes | 325,000 | Yes | 2023-24 | 43% | 63% | Not published | Not published |
| roofing-services-including-roof-tiling-guttering-and-metal-roofing:medium | roofing-services-including-roof-tiling-guttering-and-metal-roofing | Roofing services, including roof tiling, guttering and metal roofing | medium | $325,001 - $900,000 | 325,001 | Yes | 900,000 | Yes | 2023-24 | 65% | 80% | Not published | Not published |
| roofing-services-including-roof-tiling-guttering-and-metal-roofing:high | roofing-services-including-roof-tiling-guttering-and-metal-roofing | Roofing services, including roof tiling, guttering and metal roofing | high | More than $900,000 | 900,000 | No | Not published | Not published | 2023-24 | 80% | 89% | Not published | Not published |
| sports-and-physical-recreation-instruction:low | sports-and-physical-recreation-instruction | Sports and physical recreation instruction | low | $50,000 - $150,000 | 50,000 | Yes | 150,000 | Yes | 2023-24 | 36% | 58% | Not published | Not published |
| sports-and-physical-recreation-instruction:medium | sports-and-physical-recreation-instruction | Sports and physical recreation instruction | medium | $150,001 - $600,000 | 150,001 | Yes | 600,000 | Yes | 2023-24 | 56% | 75% | Not published | Not published |
| sports-and-physical-recreation-instruction:high | sports-and-physical-recreation-instruction | Sports and physical recreation instruction | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 71% | 85% | Not published | Not published |
| sports-camping-and-fishing-retailing:low | sports-camping-and-fishing-retailing | Sports, camping and fishing retailing | low | $65,000 - $250,000 | 65,000 | Yes | 250,000 | Yes | 2023-24 | 68% | 84% | 45% | 62% |
| sports-camping-and-fishing-retailing:medium | sports-camping-and-fishing-retailing | Sports, camping and fishing retailing | medium | $250,001 - $750,000 | 250,001 | Yes | 750,000 | Yes | 2023-24 | 78% | 88% | 53% | 63% |
| sports-camping-and-fishing-retailing:high | sports-camping-and-fishing-retailing | Sports, camping and fishing retailing | high | More than $750,000 | 750,000 | No | Not published | Not published | 2023-24 | 86% | 92% | 58% | 66% |
| stationery-goods-retailing:low | stationery-goods-retailing | Stationery goods retailing | low | $65,000 - $250,000 | 65,000 | Yes | 250,000 | Yes | 2023-24 | 66% | 82% | 39% | 58% |
| stationery-goods-retailing:medium | stationery-goods-retailing | Stationery goods retailing | medium | $250,001 - $750,000 | 250,001 | Yes | 750,000 | Yes | 2023-24 | 81% | 88% | 47% | 57% |
| stationery-goods-retailing:high | stationery-goods-retailing | Stationery goods retailing | high | More than $750,000 | 750,000 | No | Not published | Not published | 2023-24 | 86% | 93% | 52% | 63% |
| takeaway-food-services:low | takeaway-food-services | Takeaway food services | low | $65,000 - $200,000 | 65,000 | Yes | 200,000 | Yes | 2023-24 | 69% | 82% | 34% | 42% |
| takeaway-food-services:medium | takeaway-food-services | Takeaway food services | medium | $200,001 - $600,000 | 200,001 | Yes | 600,000 | Yes | 2023-24 | 76% | 87% | 36% | 43% |
| takeaway-food-services:high | takeaway-food-services | Takeaway food services | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 84% | 93% | 35% | 41% |
| tiling-services-floor-and-wall:low | tiling-services-floor-and-wall | Tiling services - floor and wall | low | $50,000 - $150,000 | 50,000 | Yes | 150,000 | Yes | 2023-24 | 36% | 52% | Not published | Not published |
| tiling-services-floor-and-wall:medium | tiling-services-floor-and-wall | Tiling services - floor and wall | medium | $150,001 - $600,000 | 150,001 | Yes | 600,000 | Yes | 2023-24 | 53% | 71% | Not published | Not published |
| tiling-services-floor-and-wall:high | tiling-services-floor-and-wall | Tiling services - floor and wall | high | More than $600,000 | 600,000 | No | Not published | Not published | 2023-24 | 79% | 90% | Not published | Not published |
| timber-floor-sanding:low | timber-floor-sanding | Timber floor sanding | low | $50,000 - $100,000 | 50,000 | Yes | 100,000 | Yes | 2023-24 | 42% | 56% | Not published | Not published |
| timber-floor-sanding:medium | timber-floor-sanding | Timber floor sanding | medium | $100,001 - $200,000 | 100,001 | Yes | 200,000 | Yes | 2023-24 | 44% | 62% | Not published | Not published |
| timber-floor-sanding:high | timber-floor-sanding | Timber floor sanding | high | More than $200,000 | 200,000 | No | Not published | Not published | 2023-24 | 59% | 78% | Not published | Not published |
| tobacco-retailing:low | tobacco-retailing | Tobacco retailing | low | $100,000 - $700,000 | 100,000 | Yes | 700,000 | Yes | 2023-24 | 84% | 93% | 66% | 78% |
| tobacco-retailing:medium | tobacco-retailing | Tobacco retailing | medium | $700,001 - $1,500,000 | 700,001 | Yes | 1,500,000 | Yes | 2023-24 | 91% | 95% | 78% | 86% |
| tobacco-retailing:high | tobacco-retailing | Tobacco retailing | high | More than $1,500,000 | 1,500,000 | No | Not published | Not published | 2023-24 | 94% | 97% | 86% | 90% |
| towing-services:low | towing-services | Towing services | low | $50,000 - $200,000 | 50,000 | Yes | 200,000 | Yes | 2023-24 | 55% | 70% | Not published | Not published |
| towing-services:medium | towing-services | Towing services | medium | $200,001 - $500,000 | 200,001 | Yes | 500,000 | Yes | 2023-24 | 61% | 78% | Not published | Not published |
| towing-services:high | towing-services | Towing services | high | More than $500,000 | 500,000 | No | Not published | Not published | 2023-24 | 73% | 86% | Not published | Not published |
| toy-and-game-retailing:low | toy-and-game-retailing | Toy and game retailing | low | $65,000 - $150,000 | 65,000 | Yes | 150,000 | Yes | 2023-24 | 76% | 85% | 47% | 63% |
| toy-and-game-retailing:medium | toy-and-game-retailing | Toy and game retailing | medium | $150,001 - $550,000 | 150,001 | Yes | 550,000 | Yes | 2023-24 | 77% | 89% | 51% | 65% |
| toy-and-game-retailing:high | toy-and-game-retailing | Toy and game retailing | high | More than $550,000 | 550,000 | No | Not published | Not published | 2023-24 | 85% | 92% | 56% | 64% |
| tutoring-and-coaching:low | tutoring-and-coaching | Tutoring and coaching | low | $50,000 - $300,000 | 50,000 | Yes | 300,000 | Yes | 2023-24 | 31% | 63% | Not published | Not published |
| tutoring-and-coaching:medium | tutoring-and-coaching | Tutoring and coaching | medium | $300,001 - $800,000 | 300,001 | Yes | 800,000 | Yes | 2023-24 | 57% | 80% | Not published | Not published |
| tutoring-and-coaching:high | tutoring-and-coaching | Tutoring and coaching | high | More than $800,000 | 800,000 | No | Not published | Not published | 2023-24 | 69% | 87% | Not published | Not published |
| tyre-retailing:low | tyre-retailing | Tyre retailing | low | $65,000 - $1,000,000 | 65,000 | Yes | 1,000,000 | Yes | 2023-24 | 83% | 91% | 57% | 67% |
| tyre-retailing:medium | tyre-retailing | Tyre retailing | medium | $1,000,001 - $2,500,000 | 1,000,001 | Yes | 2,500,000 | Yes | 2023-24 | 88% | 93% | 58% | 65% |
| tyre-retailing:high | tyre-retailing | Tyre retailing | high | More than $2,500,000 | 2,500,000 | No | Not published | Not published | 2023-24 | 90% | 94% | 61% | 68% |
| veterinary-services:low | veterinary-services | Veterinary services | low | $100,000 - $300,000 | 100,000 | Yes | 300,000 | Yes | 2023-24 | 44% | 67% | Not published | Not published |
| veterinary-services:medium | veterinary-services | Veterinary services | medium | $300,001 - $800,000 | 300,001 | Yes | 800,000 | Yes | 2023-24 | 55% | 77% | Not published | Not published |
| veterinary-services:high | veterinary-services | Veterinary services | high | More than $800,000 | 800,000 | No | Not published | Not published | 2023-24 | 74% | 84% | Not published | Not published |
| watch-and-jewellery-retailing:low | watch-and-jewellery-retailing | Watch and jewellery retailing | low | $65,000 - $250,000 | 65,000 | Yes | 250,000 | Yes | 2023-24 | 65% | 79% | 30% | 44% |
| watch-and-jewellery-retailing:medium | watch-and-jewellery-retailing | Watch and jewellery retailing | medium | $250,001 - $750,000 | 250,001 | Yes | 750,000 | Yes | 2023-24 | 73% | 85% | 37% | 50% |
| watch-and-jewellery-retailing:high | watch-and-jewellery-retailing | Watch and jewellery retailing | high | More than $750,000 | 750,000 | No | Not published | Not published | 2023-24 | 82% | 91% | 44% | 56% |
Dataset status
- Version
- 2023-24.2026-03-15
- Coverage
- ATO small-business benchmarks for the 2023–24 financial year
- Last reviewed
- 2026-07-16
- Review cadence
- Every 365 days
- Authority
- Australian Taxation Office via data.gov.au
Downloads and update policy
Annual review and event-driven review when the ATO publishes a replacement benchmark workbook. The ATO benchmark package is financial-year based, so an annual review tracks replacement releases without implying that the ranges are real-time industry results.
Sources and evidence
Each published value is mapped to a reviewed official source and a dated evidence record. Internal manifest paths and checksums stay out of the public page.
Total expenses ratio minimum (Stable row key: air-conditioning-refrigeration-and-heating-services:low · Business type key: air-conditioning-refrigeration-and-heating-services · Business type: Air conditioning, refrigeration and heating services · Turnover band key: low · ATO turnover band: $50,000 - $150,000 · Turnover lower bound: 50,000 · Lower bound inclusive: yes · Turnover upper bound: 150,000 · Upper bound inclusive: yes · Source financial year: 2023-24)
Workbook 'Key ratios 2023-24': A2:P101; low N+B:C+H:I, medium O+D:E+J:K, high P+F:G+L:M.
- Authority
- Australian Taxation Office via data.gov.au
- Retrieved
- 2026-07-16T11:15:39Z
Total Expenses Ratio
ATO guidance under 'Calculating total expenses to turnover' and 'Definitions of terms used in this example'.
- Authority
- Australian Taxation Office
- Retrieved
- 2026-07-16T11:26:00Z
Update history
See when this dataset was first published, when its values changed, and what later checks of its official sources found.
- Initial publication
Initial normalized release from the official ATO 2023–24 workbook, with 296 valid business-type and turnover-band rows.
- Source
- Australian Taxation Office via data.gov.au — ATO small-business expense benchmarks
- Version
- 2023-24.2026-03-15
- No change
- Margin101 verified the current package metadata, workbook hash, exact A2:P101 mapping and the ATO total-expense comparison method.
Used by Margin101
Tool
Tool methodology
Article
Limitations
- These are ATO expense benchmarks, not profit-margin benchmarks or recommended targets. The workbook does not publish a profit-margin column.
- A range is a comparison signal for a business type and turnover band, not a forecast, valuation, tax conclusion or measure of business quality.
- Cost-of-sales ranges are published only where the ATO workbook supplies a complete pair; missing pairs remain null and must not be inferred.
- Turnover bounds preserve the ATO labels. “More than” lower bounds are exclusive, while closed ranges retain the published endpoints.