ATO benchmarks for driving schools
Driving schools and instructors earn from lesson fees and driving test preparation packages, while a dual-control car, fuel, insurance and advertising 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 $75,000 | 2023-24 | 32% | 45% |
| $50,000 to $75,000 | 2022-23 | 32% | 47% |
| $75,001 to $165,000 | 2023-24 | 34% | 50% |
| $75,001 to $165,000 | 2022-23 | 36% | 52% |
| More than $165,000 | 2023-24 | 51% | 70% |
| More than $165,000 | 2022-23 | 53% | 73% |
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, car lease or finance costs, servicing, tyres, car insurance, dual-control fitting and upkeep, advertising, booking software and phone costs.
- When the lesson car is also used privately, fuel and running costs are split between lessons and private driving, so expenses only cover the business share.
- Fuel and car costs are entered from receipts and card statements each week, so small costs paid on the road are not lost before the books are updated.
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.