ATO benchmarks for dental specialties
Dental specialty practices in fields such as orthodontics, periodontics and oral surgery earn from patient fees and health fund benefits, while staff, rent, lab work and clinical supplies 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 |
|---|---|---|---|
| $65,000 to $300,000 | 2023-24 | 43% | 65% |
| $65,000 to $300,000 | 2022-23 | 42% | 67% |
| $300,001 to $900,000 | 2023-24 | 60% | 73% |
| $300,001 to $900,000 | 2022-23 | 60% | 74% |
| More than $900,000 | 2023-24 | 59% | 72% |
| More than $900,000 | 2022-23 | 60% | 72% |
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 staff costs, surgery rent, dental lab fees, clinical consumables, equipment leases and servicing, sterilising supplies, practice software and professional insurance.
- Bills from dental labs and suppliers are entered as they arrive, so the cost of appliances and materials for long treatment plans appears in the period it was incurred.
- Repayments on equipment finance are split between the loan and the interest, so only the interest and fees appear as expenses while the equipment stays on the balance sheet.
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
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