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ATO benchmarks for bricklayers

Bricklayers often lay brick veneer and walls for builders on new homes and extensions, while labourers, sand and cement, scaffolding, saw blades and vehicle running costs are their main costs.

General information

These are the Australian Taxation Office's published small business benchmarks for bricklayers, shown as the ATO publishes them for each turnover range. They describe the industry as a whole, not any one business, and they are not advice about a particular business. Sources checked 15 October 2026.

Total expenses as a share of turnover

Low and high end of each published range

Total expenses as a share of turnover for bricklayers, by turnover range and financial year
Turnover rangeFinancial yearLow endHigh end
$50,000 to $150,0002023-2429%46%
$50,000 to $150,0002022-2330%48%
$150,001 to $350,0002023-2451%68%
$150,001 to $350,0002022-2352%69%
More than $350,0002023-2470%84%
More than $350,0002022-2369%83%

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

  • Day-to-day expense lines include labourers and subcontract layers, sand, cement and bricks where supplied, scaffold hire, saw blades, fuel, vehicle running costs and insurance.
  • Invoices and payments for each builder are tracked by job, and materials bought for a job are recorded against it, so expenses fall in the period the work was done.
  • A brick saw or mortar mixer bought to keep is recorded as equipment rather than a running cost, and private spending on the business card is moved out of business expenses.

Sources

  1. 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.

  2. 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.

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