ATO benchmarks for fencing contractors
Fencing contractors earn by quoting and building fences and gates for homes, farms and businesses, while posts, sheeting, timber, concrete, equipment hire and labour 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 $250,000 | 2023-24 | 59% | 71% |
| $50,000 to $250,000 | 2022-23 | 61% | 74% |
| $250,001 to $400,000 | 2023-24 | 66% | 77% |
| $250,001 to $400,000 | 2022-23 | 69% | 81% |
| More than $400,000 | 2023-24 | 75% | 85% |
| More than $400,000 | 2022-23 | 78% | 87% |
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 posts, rails, sheeting, palings, wire, concrete, post hole digger or skid steer hire, ute and trailer running costs, subcontractors and staff costs.
- Materials picked up from suppliers for each fence are recorded against that job from the docket or bill, so leftover materials carried to the next job are not costed twice.
- Payments to subcontract fencers are entered from their invoices as the work is done, so labour costs land in the same period as the fences they built.
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.