ATO benchmarks for auto electricians
Auto electricians charge for labour and for the batteries, parts and accessories they supply and fit, while those parts, diagnostic equipment and staff time are their main costs.
General information
Total expenses as a share of turnover
Low and high end of each published range
| Turnover range | Financial year | Low end | High end |
|---|---|---|---|
| $50,000 to $250,000 | 2023-24 | 58% | 74% |
| $50,000 to $250,000 | 2022-23 | 60% | 74% |
| $250,001 to $750,000 | 2023-24 | 65% | 80% |
| $250,001 to $750,000 | 2022-23 | 68% | 82% |
| More than $750,000 | 2023-24 | 79% | 87% |
| More than $750,000 | 2022-23 | 79% | 88% |
Australian Taxation Office, Small Business Benchmarks, key ratios for 2023-24 and 2022-23 (data.gov.au), licensed under CC BY 2.5 AU. Checked 15 Oct 2026.
Cost of sales as a share of turnover
Low and high end of each published range
| Turnover range | Financial year | Low end | High end |
|---|---|---|---|
| $50,000 to $250,000 | 2023-24 | 28% | 42% |
| $50,000 to $250,000 | 2022-23 | 30% | 42% |
| $250,001 to $750,000 | 2023-24 | 33% | 43% |
| $250,001 to $750,000 | 2022-23 | 35% | 44% |
| More than $750,000 | 2023-24 | 37% | 46% |
| More than $750,000 | 2022-23 | 38% | 46% |
Australian Taxation Office, Small Business Benchmarks, key ratios for 2023-24 and 2022-23 (data.gov.au), licensed under CC BY 2.5 AU. Checked 15 Oct 2026.
What sits behind these figures in the books
- Cost of sales covers the batteries, wiring, globes, parts and accessories bought to fit or sell to customers, adjusted for what is still on the workshop shelves at the end of the period.
- Diagnostic scanners and workshop tools are recorded as equipment, kept apart from the parts that go into customer vehicles, so stock and cost of sales are not overstated.
- Each job card is matched to an invoice that shows parts and labour separately, and parts ordered in for a job are recorded when the supplier bill arrives.
Sources
- Small Business Benchmarks, 2023-24 Benchmarks (key ratios)
Australian Taxation Office. 2023-24 financial year, released 16 March 2026. Checked 15 October 2026.
Based on Australian Taxation Office data, Small Business Benchmarks, 2023-24 Benchmarks, licensed under CC BY 2.5 AU Licence: CC BY 2.5 AU.
- Small Business Benchmarks, 2022-23 Benchmarks (key ratios)
Australian Taxation Office. 2022-23 financial year, released 17 March 2025. Checked 15 October 2026.
Based on Australian Taxation Office data, Small Business Benchmarks, 2022-23 Benchmarks, licensed under CC BY 2.5 AU Licence: CC BY 2.5 AU.
Get your books in order
Cost of sales and total expenses are only as reliable as the books behind them. Tell us how your business runs and we will suggest a bookkeeping plan that fits.