ATO benchmarks for landscapers
Landscapers build gardens, paving, retaining walls and outdoor areas, usually as quoted jobs, and spend on soil, stone, plants, timber, machinery, vehicles and staff or subcontractors.
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 $200,000 | 2023-24 | 46% | 64% |
| $50,000 to $200,000 | 2022-23 | 48% | 67% |
| $200,001 to $500,000 | 2023-24 | 63% | 77% |
| $200,001 to $500,000 | 2022-23 | 66% | 80% |
| More than $500,000 | 2023-24 | 76% | 86% |
| More than $500,000 | 2022-23 | 78% | 88% |
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 day-to-day expense lines are soil, rock, pavers and plants, machinery hire, fuel and vehicle running costs, tip fees, subcontractors and staff costs.
- Materials delivered straight to a site are recorded against that job from the supplier bill, so costs appear in the same period as the work they relate to.
- A skid steer loader, excavator or tipper truck bought for the business is recorded as equipment, kept apart from the fuel, servicing and hire costs of running it.
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.