ATO benchmarks for delivery services
Delivery services earn by carrying goods, parcels or meals for businesses and households, with vehicle fuel, upkeep and driver time making up 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 $90,000 | 2023-24 | 38% | 56% |
| $50,000 to $90,000 | 2022-23 | 37% | 55% |
| $90,001 to $210,000 | 2023-24 | 48% | 66% |
| $90,001 to $210,000 | 2022-23 | 47% | 66% |
| More than $210,000 | 2023-24 | 66% | 82% |
| More than $210,000 | 2022-23 | 65% | 82% |
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 expense lines are fuel, vehicle repairs and servicing, tyres, insurance, vehicle lease or finance costs, phone and platform fees, and staff costs for any extra drivers.
- Delivery platform statements are matched to the deposits that reach the bank, with the fees the platform keeps entered as expenses, so turnover and expenses both show in full.
- Buying a van, ute or trailer is recorded apart from day-to-day running costs, so total expenses show what it costs to keep the deliveries moving.
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.