ATO benchmarks for blocklayers
Blocklayers often work as subcontractors to builders, on labour-only or supply-and-lay contracts, while labourers, materials, scaffolding, equipment hire and vehicles 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 |
|---|---|---|---|
| $75,000 to $155,000 | 2023-24 | 38% | 57% |
| $75,000 to $155,000 | 2022-23 | 40% | 60% |
| $155,001 to $500,000 | 2023-24 | 58% | 71% |
| $155,001 to $500,000 | 2022-23 | 60% | 74% |
| More than $500,000 | 2023-24 | 78% | 88% |
| More than $500,000 | 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.
What sits behind these figures in the books
- The main day-to-day expenses are labourers and subcontractors, blocks, mortar, sand and reinforcing steel when supplied, scaffold and equipment hire, fuel and vehicle costs, and insurance.
- Hire company and supplier bills are entered when they arrive and linked to the building job they relate to, so expenses are complete even when a job runs across periods.
- Mixers, block saws and scaffolding bought outright are recorded apart from hire costs, and personal use of the work ute is kept separate from business running costs.
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.