ATO Small Business Benchmarks 2026

Identify potential ATO audit risks before lodging your clients’ tax returns with our ATO Small Business Benchmarks Calculator for 2026.

This easy-to-use Excel workbook incorporates the latest ATO small business performance benchmarks for approximately 100 industries, allowing you to quickly compare your clients’ financial results against the benchmarks relevant to their business activities.

Identify potential problems before the ATO does.

By checking your clients’ key performance ratios against ATO benchmarks before lodging their returns, you can identify results that fall outside the expected ranges and investigate possible discrepancies.

This provides an opportunity to discuss unusual results with your clients, confirm the accuracy of their financial information and document any explanations that may be required if the ATO subsequently raises questions.

The package also includes a template client letter, allowing you to provide your clients with a copy of their benchmark comparison report and explain any matters requiring attention.

A simple but valuable addition to your review procedures, helping you identify potential compliance risks, improve client communication and maintain appropriate supporting documentation.

For more information, explore the features below and watch our site tour video below to discover the other calculators and working paper solutions available to Accountants Desktop subscribers.

Warning: this file is not compatible with Microsoft Excel versions 2016 or prior, or the cloud-based version of Excel, Excel for Mac, or Google Sheets. 

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Description

Features

Quickly enter return data to see the available ratios for the following –


  • Cost of Sales/Turnover
  • Labour/Turnover
  • Motor Vehicle Expenses/Turnover
  • Rent/Turnover
  • Total Expenses/Turnover

These ratios are then compared with the benchmark for that industry and the following is reported –


  • Client and benchmark ratios
  • Expected range of amounts 
  • Variations from those ranges
  • A status for each ratio (OK or Fail)
  • Expected turnover range for the key benchmark ratio and any variance therefrom
  • Expected turnover range for the total expenses/turnover ratio and any variance therefrom
  • And use the template letter included with the package to send to the client with a copy of the report

Calculation

Video

SITE TOUR