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.

Blocklaying services

Industry: Blocklaying services

In Blocklaying services, the ATO's range for businesses with turnover of more than A$500,000 was 78% to 88% of turnover on total expenses in 2023-24.

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The ATO's ranges for Blocklaying services, turnover of more than A$500,000, 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$600,000, 2023-24. From onestepright.com. Source: Australian Taxation Office, Small business benchmarks 2023-24. © Australian Taxation Office for the Commonwealth of Australia. Not endorsed by the ATO. Arranged by industry and turnover band by onestepright." width="704" height="432" style="max-width:100%;height:auto"></a>
Cost ratios for Blocklaying services, by turnover band, 2023-24
Turnover (A$)Cost of sales (%)Labour (%)Rent (%)Motor vehicle (%)Total expenses (%)
75,000 to 155,000Not publishedNot publishedNot published7 to 1038 to 57
155,001 to 500,000Not publishedNot publishedNot published6 to 958 to 71
More than 500,000Not publishedNot publishedNot published2 to 478 to 88

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