{ "datasetId": "au-small-business-expense-benchmarks", "market": "au", "title": "Australian small-business expense benchmarks by industry and turnover", "summary": "Normalized ATO 2023–24 total-expense and conditional cost-of-sales ratio ranges for 100 Australian small-business types and their published turnover bands.", "version": "2023-24.2026-03-15", "coveragePeriod": "ATO small-business benchmarks for the 2023–24 financial year", "effectiveDate": "2023-07-01", "retrievedAt": "2026-07-16", "lastReviewedAt": "2026-07-16", "reviewIntervalDays": 365, "expectedUpdateCadence": "Annual review and event-driven review when the ATO publishes a replacement benchmark workbook.", "reviewCadenceRationale": "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.", "sourceAuthority": "Australian Taxation Office via data.gov.au", "sourceUrls": [ { "id": "ato-small-business-benchmarks-package-au", "label": "ATO Small Business Benchmarks data package", "authority": "Australian Taxation Office via data.gov.au", "url": "https://data.gov.au/data/api/3/action/package_show?id=591b444b-be7f-4121-8252-119a9fe07c19", "type": "official" }, { "id": "ato-small-business-benchmarks-2023-24-au", "label": "ATO Small Business Benchmarks 2023–24 workbook", "authority": "Australian Taxation Office via data.gov.au", "url": "https://data.gov.au/data/dataset/591b444b-be7f-4121-8252-119a9fe07c19/resource/db3ab8b7-e029-48de-8e7a-c61532e25496/download/small-business-benchmarks-2023-24-data.xlsx", "type": "official" }, { "id": "ato-small-business-benchmark-calculation-au", "label": "ATO manual benchmark comparison guidance", "authority": "Australian Taxation Office", "url": "https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/small-business-benchmarks/compare-your-business-now/how-to-compare-your-business-performance-manually", "type": "official-guidance" } ], "licenseOrTerms": "The data.gov.au package declares Creative Commons Attribution 2.5 Australia. Attribute the Australian Taxation Office and consult the official package for current terms and replacement resources.", "evidence": [ { "sourceLabel": "ATO Small Business Benchmarks data package", "sourceUrl": "https://data.gov.au/data/api/3/action/package_show?id=591b444b-be7f-4121-8252-119a9fe07c19", "sourceAuthority": "Australian Taxation Office via data.gov.au", "valueLabel": "Source Resource", "locator": "CKAN package_show result.resources[id=db3ab8b7-e029-48de-8e7a-c61532e25496], result.license_id, result.license_title and result.license_url.", "retrievedAt": "2026-07-16T11:15:39Z" }, { "sourceLabel": "ATO Small Business Benchmarks 2023–24 workbook", "sourceUrl": "https://data.gov.au/data/dataset/591b444b-be7f-4121-8252-119a9fe07c19/resource/db3ab8b7-e029-48de-8e7a-c61532e25496/download/small-business-benchmarks-2023-24-data.xlsx", "sourceAuthority": "Australian Taxation Office via data.gov.au", "valueLabel": "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)", "locator": "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.", "retrievedAt": "2026-07-16T11:15:39Z", "notes": "Each normalized row has an internal cell-level locator generated from the approved workbook mapping contract; those internal addresses are excluded from public JSON and CSV rows." }, { "sourceLabel": "ATO manual benchmark comparison guidance", "sourceUrl": "https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/small-business-benchmarks/compare-your-business-now/how-to-compare-your-business-performance-manually", "sourceAuthority": "Australian Taxation Office", "valueLabel": "Total Expenses Ratio", "locator": "ATO guidance under 'Calculating total expenses to turnover' and 'Definitions of terms used in this example'.", "retrievedAt": "2026-07-16T11:26:00Z" } ], "schema": { "dimensions": [ { "id": "row_key", "label": "Stable row key" }, { "id": "business_type_key", "label": "Business type key" }, { "id": "business_type_label", "label": "Business type" }, { "id": "turnover_band", "label": "Turnover band key" }, { "id": "turnover_label", "label": "ATO turnover band" }, { "id": "turnover_lower_bound_aud", "label": "Turnover lower bound", "unit": "AUD" }, { "id": "turnover_lower_bound_inclusive", "label": "Lower bound inclusive", "description": "False for ATO bands labelled “More than”." }, { "id": "turnover_upper_bound_aud", "label": "Turnover upper bound", "unit": "AUD" }, { "id": "turnover_upper_bound_inclusive", "label": "Upper bound inclusive" }, { "id": "source_financial_year", "label": "Source financial year" } ], "measures": [ { "id": "total_expenses_ratio_min", "label": "Total expenses ratio minimum", "unit": "percent" }, { "id": "total_expenses_ratio_max", "label": "Total expenses ratio maximum", "unit": "percent" }, { "id": "cost_of_sales_ratio_min", "label": "Cost of sales ratio minimum", "unit": "percent" }, { "id": "cost_of_sales_ratio_max", "label": "Cost of sales ratio maximum", "unit": "percent" } ] }, "rows": [ { "row_key": "air-conditioning-refrigeration-and-heating-services:low", "business_type_key": "air-conditioning-refrigeration-and-heating-services", "business_type_label": "Air conditioning, refrigeration and heating services", "turnover_band": "low", "turnover_label": "$50,000 - 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$200,000", "turnover_lower_bound_aud": 65000, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 200000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.48, "total_expenses_ratio_max": 0.69, "cost_of_sales_ratio_min": null, "cost_of_sales_ratio_max": null, "source_financial_year": "2023-24" }, { "row_key": "beauty-services:medium", "business_type_key": "beauty-services", "business_type_label": "Beauty services", "turnover_band": "medium", "turnover_label": "$200,001 - $400,000", "turnover_lower_bound_aud": 200001, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 400000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.69, "total_expenses_ratio_max": 0.83, "cost_of_sales_ratio_min": null, "cost_of_sales_ratio_max": null, "source_financial_year": "2023-24" }, { "row_key": "beauty-services:high", "business_type_key": "beauty-services", "business_type_label": "Beauty services", "turnover_band": "high", "turnover_label": "More than $400,000", "turnover_lower_bound_aud": 400000, "turnover_lower_bound_inclusive": false, "turnover_upper_bound_aud": null, "turnover_upper_bound_inclusive": null, "total_expenses_ratio_min": 0.77, "total_expenses_ratio_max": 0.88, "cost_of_sales_ratio_min": null, "cost_of_sales_ratio_max": null, "source_financial_year": "2023-24" }, { "row_key": "blocklaying-services:low", "business_type_key": "blocklaying-services", "business_type_label": "Blocklaying services", "turnover_band": "low", "turnover_label": "$75,000 - 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$700,000", "turnover_lower_bound_aud": 100000, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 700000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.84, "total_expenses_ratio_max": 0.93, "cost_of_sales_ratio_min": 0.66, "cost_of_sales_ratio_max": 0.78, "source_financial_year": "2023-24" }, { "row_key": "tobacco-retailing:medium", "business_type_key": "tobacco-retailing", "business_type_label": "Tobacco retailing", "turnover_band": "medium", "turnover_label": "$700,001 - $1,500,000", "turnover_lower_bound_aud": 700001, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 1500000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.91, "total_expenses_ratio_max": 0.95, "cost_of_sales_ratio_min": 0.78, "cost_of_sales_ratio_max": 0.86, "source_financial_year": "2023-24" }, { "row_key": "tobacco-retailing:high", "business_type_key": "tobacco-retailing", "business_type_label": "Tobacco retailing", "turnover_band": "high", "turnover_label": "More than $1,500,000", "turnover_lower_bound_aud": 1500000, "turnover_lower_bound_inclusive": false, "turnover_upper_bound_aud": null, "turnover_upper_bound_inclusive": null, "total_expenses_ratio_min": 0.94, "total_expenses_ratio_max": 0.97, "cost_of_sales_ratio_min": 0.86, "cost_of_sales_ratio_max": 0.9, "source_financial_year": "2023-24" }, { "row_key": "towing-services:low", "business_type_key": "towing-services", "business_type_label": "Towing services", "turnover_band": "low", "turnover_label": "$50,000 - $200,000", "turnover_lower_bound_aud": 50000, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 200000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.55, "total_expenses_ratio_max": 0.7, "cost_of_sales_ratio_min": null, "cost_of_sales_ratio_max": null, "source_financial_year": "2023-24" }, { "row_key": "towing-services:medium", "business_type_key": "towing-services", "business_type_label": "Towing services", "turnover_band": "medium", "turnover_label": "$200,001 - $500,000", "turnover_lower_bound_aud": 200001, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 500000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.61, "total_expenses_ratio_max": 0.78, "cost_of_sales_ratio_min": null, "cost_of_sales_ratio_max": null, "source_financial_year": "2023-24" }, { "row_key": "towing-services:high", "business_type_key": "towing-services", "business_type_label": "Towing services", "turnover_band": "high", "turnover_label": "More than $500,000", "turnover_lower_bound_aud": 500000, "turnover_lower_bound_inclusive": false, "turnover_upper_bound_aud": null, "turnover_upper_bound_inclusive": null, "total_expenses_ratio_min": 0.73, "total_expenses_ratio_max": 0.86, "cost_of_sales_ratio_min": null, "cost_of_sales_ratio_max": null, "source_financial_year": "2023-24" }, { "row_key": "toy-and-game-retailing:low", "business_type_key": "toy-and-game-retailing", "business_type_label": "Toy and game retailing", "turnover_band": "low", "turnover_label": "$65,000 - $150,000", "turnover_lower_bound_aud": 65000, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 150000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.76, "total_expenses_ratio_max": 0.85, "cost_of_sales_ratio_min": 0.47, "cost_of_sales_ratio_max": 0.63, "source_financial_year": "2023-24" }, { "row_key": "toy-and-game-retailing:medium", "business_type_key": "toy-and-game-retailing", "business_type_label": "Toy and game retailing", "turnover_band": "medium", "turnover_label": "$150,001 - $550,000", "turnover_lower_bound_aud": 150001, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 550000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.77, "total_expenses_ratio_max": 0.89, "cost_of_sales_ratio_min": 0.51, "cost_of_sales_ratio_max": 0.65, "source_financial_year": "2023-24" }, { "row_key": "toy-and-game-retailing:high", "business_type_key": "toy-and-game-retailing", "business_type_label": "Toy and game retailing", "turnover_band": "high", "turnover_label": "More than $550,000", "turnover_lower_bound_aud": 550000, "turnover_lower_bound_inclusive": false, "turnover_upper_bound_aud": null, "turnover_upper_bound_inclusive": null, "total_expenses_ratio_min": 0.85, "total_expenses_ratio_max": 0.92, "cost_of_sales_ratio_min": 0.56, "cost_of_sales_ratio_max": 0.64, "source_financial_year": "2023-24" }, { "row_key": "tutoring-and-coaching:low", "business_type_key": "tutoring-and-coaching", "business_type_label": "Tutoring and coaching", "turnover_band": "low", "turnover_label": "$50,000 - $300,000", "turnover_lower_bound_aud": 50000, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 300000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.31, "total_expenses_ratio_max": 0.63, "cost_of_sales_ratio_min": null, "cost_of_sales_ratio_max": null, "source_financial_year": "2023-24" }, { "row_key": "tutoring-and-coaching:medium", "business_type_key": "tutoring-and-coaching", "business_type_label": "Tutoring and coaching", "turnover_band": "medium", "turnover_label": "$300,001 - $800,000", "turnover_lower_bound_aud": 300001, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 800000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.57, "total_expenses_ratio_max": 0.8, "cost_of_sales_ratio_min": null, "cost_of_sales_ratio_max": null, "source_financial_year": "2023-24" }, { "row_key": "tutoring-and-coaching:high", "business_type_key": "tutoring-and-coaching", "business_type_label": "Tutoring and coaching", "turnover_band": "high", "turnover_label": "More than $800,000", "turnover_lower_bound_aud": 800000, "turnover_lower_bound_inclusive": false, "turnover_upper_bound_aud": null, "turnover_upper_bound_inclusive": null, "total_expenses_ratio_min": 0.69, "total_expenses_ratio_max": 0.87, "cost_of_sales_ratio_min": null, "cost_of_sales_ratio_max": null, "source_financial_year": "2023-24" }, { "row_key": "tyre-retailing:low", "business_type_key": "tyre-retailing", "business_type_label": "Tyre retailing", "turnover_band": "low", "turnover_label": "$65,000 - $1,000,000", "turnover_lower_bound_aud": 65000, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 1000000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.83, "total_expenses_ratio_max": 0.91, "cost_of_sales_ratio_min": 0.57, "cost_of_sales_ratio_max": 0.67, "source_financial_year": "2023-24" }, { "row_key": "tyre-retailing:medium", "business_type_key": "tyre-retailing", "business_type_label": "Tyre retailing", "turnover_band": "medium", "turnover_label": "$1,000,001 - $2,500,000", "turnover_lower_bound_aud": 1000001, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 2500000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.88, "total_expenses_ratio_max": 0.93, "cost_of_sales_ratio_min": 0.58, "cost_of_sales_ratio_max": 0.65, "source_financial_year": "2023-24" }, { "row_key": "tyre-retailing:high", "business_type_key": "tyre-retailing", "business_type_label": "Tyre retailing", "turnover_band": "high", "turnover_label": "More than $2,500,000", "turnover_lower_bound_aud": 2500000, "turnover_lower_bound_inclusive": false, "turnover_upper_bound_aud": null, "turnover_upper_bound_inclusive": null, "total_expenses_ratio_min": 0.9, "total_expenses_ratio_max": 0.94, "cost_of_sales_ratio_min": 0.61, "cost_of_sales_ratio_max": 0.68, "source_financial_year": "2023-24" }, { "row_key": "veterinary-services:low", "business_type_key": "veterinary-services", "business_type_label": "Veterinary services", "turnover_band": "low", "turnover_label": "$100,000 - $300,000", "turnover_lower_bound_aud": 100000, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 300000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.44, "total_expenses_ratio_max": 0.67, "cost_of_sales_ratio_min": null, "cost_of_sales_ratio_max": null, "source_financial_year": "2023-24" }, { "row_key": "veterinary-services:medium", "business_type_key": "veterinary-services", "business_type_label": "Veterinary services", "turnover_band": "medium", "turnover_label": "$300,001 - $800,000", "turnover_lower_bound_aud": 300001, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 800000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.55, "total_expenses_ratio_max": 0.77, "cost_of_sales_ratio_min": null, "cost_of_sales_ratio_max": null, "source_financial_year": "2023-24" }, { "row_key": "veterinary-services:high", "business_type_key": "veterinary-services", "business_type_label": "Veterinary services", "turnover_band": "high", "turnover_label": "More than $800,000", "turnover_lower_bound_aud": 800000, "turnover_lower_bound_inclusive": false, "turnover_upper_bound_aud": null, "turnover_upper_bound_inclusive": null, "total_expenses_ratio_min": 0.74, "total_expenses_ratio_max": 0.84, "cost_of_sales_ratio_min": null, "cost_of_sales_ratio_max": null, "source_financial_year": "2023-24" }, { "row_key": "watch-and-jewellery-retailing:low", "business_type_key": "watch-and-jewellery-retailing", "business_type_label": "Watch and jewellery retailing", "turnover_band": "low", "turnover_label": "$65,000 - $250,000", "turnover_lower_bound_aud": 65000, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 250000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.65, "total_expenses_ratio_max": 0.79, "cost_of_sales_ratio_min": 0.3, "cost_of_sales_ratio_max": 0.44, "source_financial_year": "2023-24" }, { "row_key": "watch-and-jewellery-retailing:medium", "business_type_key": "watch-and-jewellery-retailing", "business_type_label": "Watch and jewellery retailing", "turnover_band": "medium", "turnover_label": "$250,001 - $750,000", "turnover_lower_bound_aud": 250001, "turnover_lower_bound_inclusive": true, "turnover_upper_bound_aud": 750000, "turnover_upper_bound_inclusive": true, "total_expenses_ratio_min": 0.73, "total_expenses_ratio_max": 0.85, "cost_of_sales_ratio_min": 0.37, "cost_of_sales_ratio_max": 0.5, "source_financial_year": "2023-24" }, { "row_key": "watch-and-jewellery-retailing:high", "business_type_key": "watch-and-jewellery-retailing", "business_type_label": "Watch and jewellery retailing", "turnover_band": "high", "turnover_label": "More than $750,000", "turnover_lower_bound_aud": 750000, "turnover_lower_bound_inclusive": false, "turnover_upper_bound_aud": null, "turnover_upper_bound_inclusive": null, "total_expenses_ratio_min": 0.82, "total_expenses_ratio_max": 0.91, "cost_of_sales_ratio_min": 0.44, "cost_of_sales_ratio_max": 0.56, "source_financial_year": "2023-24" } ], "changelog": [ { "date": "2026-07-16", "version": "2023-24.2026-03-15", "summary": "Initial normalized release from the official ATO 2023–24 workbook, with 296 valid business-type and turnover-band rows.", "significance": "material" } ], "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." ] }