ATO benchmarks for carpet layers
Carpet layers fit carpet and underlay for flooring retailers, builders and homeowners, often paid by the metre, while underlay, adhesives, gripper, tools 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 |
|---|---|---|---|
| $50,000 to $100,000 | 2023-24 | 32% | 45% |
| $50,000 to $100,000 | 2022-23 | 33% | 46% |
| $100,001 to $250,000 | 2023-24 | 37% | 55% |
| $100,001 to $250,000 | 2022-23 | 39% | 57% |
| More than $250,000 | 2023-24 | 60% | 79% |
| More than $250,000 | 2022-23 | 65% | 79% |
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 expenses cover underlay, gripper, adhesives and trims where the layer supplies them, knife blades and hand tools, vehicle and fuel costs, and any helpers or subcontractors.
- Work done for flooring retailers is invoiced job by job and matched to their remittances, while materials bought for a job are recorded against that job.
- Power stretchers, seamers and other tools bought to keep are recorded apart from running costs, and private kilometres in the van are kept apart from business travel.
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.