What small businesses spend, as a share of turnover

The Australian Taxation Office publishes ranges for small businesses' main costs as a share of turnover, by industry and size. This page sets them out by industry and turnover band.

The ranges come from tax returns and activity statements of small businesses in each industry. The ATO publishes them so businesses can compare their own figures. This page reproduces them and is not connected with the ATO.

Courier services

Industry: Courier services

In Courier services, the ATO's range for businesses with turnover of more than A$300,000 was 76% to 89% of turnover on total expenses in 2023-24.

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The ATO's ranges for Courier services, turnover of A$50,000 to A$100,000, 2023-24Each cell is the ATO's range for that cost as a share of turnover. The table below gives the same figures.

Source: Australian Taxation Office, Small business benchmarks 2023-24. © Australian Taxation Office for the Commonwealth of Australia. Not endorsed by the ATO. Arranged by industry and turnover band by onestepright.

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onestepright, "What small businesses spend, as a share of turnover", updated October 2026, https://onestepright.com/small-business-cost-ratios#ratios-band. Source: Australian Taxation Office, Small business benchmarks 2023-24. © Australian Taxation Office for the Commonwealth of Australia. Not endorsed by the ATO. Arranged by industry and turnover band by onestepright.

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<a href="https://onestepright.com/small-business-cost-ratios#ratios-band"><img src="https://onestepright.com/embed/small-business-cost-ratios/ratios-band.png" alt="The ATO's ranges for Air conditioning, refrigeration and heating services, turnover of more than A$600,000, 2023-24. From onestepright.com. Source: Australian Taxation Office, Small business benchmarks 2023-24. © Australian Taxation Office for the Commonwealth of Australia. Not endorsed by the ATO. Arranged by industry and turnover band by onestepright." width="704" height="432" style="max-width:100%;height:auto"></a>
Cost ratios for Courier services, by turnover band, 2023-24
Turnover (A$)Cost of sales (%)Labour (%)Rent (%)Motor vehicle (%)Total expenses (%)
50,000 to 100,000Not publishedNot publishedNot published15 to 2342 to 58
100,001 to 300,000Not publishedNot publishedNot published14 to 2148 to 71
More than 300,000Not publishedNot publishedNot published7 to 1776 to 89

Each cell is the ATO's range for that cost as a share of turnover.

Source: Australian Taxation Office, Small business benchmarks 2023-24. © Australian Taxation Office for the Commonwealth of Australia. Not endorsed by the ATO. Arranged by industry and turnover band by onestepright.

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Small business cost ratios by industry · onestepright