ATO benchmarks for lawn and garden care
Lawn mowing and gardening businesses are paid per visit or on regular rounds by households and businesses, and spend on fuel, vehicles, trailers, mowers, green waste disposal and staff time.
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 | 36% | 51% |
| $50,000 to $90,000 | 2022-23 | 36% | 54% |
| $90,001 to $175,000 | 2023-24 | 41% | 58% |
| $90,001 to $175,000 | 2022-23 | 44% | 62% |
| More than $175,000 | 2023-24 | 58% | 74% |
| More than $175,000 | 2022-23 | 62% | 78% |
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 fuel, vehicle and trailer running costs, mower and trimmer servicing, green waste tip fees, insurance and staff costs.
- Ride-on mowers, trailers and utes bought for the business are kept apart from servicing and repairs, since they are equipment used for years.
- Fuel and vehicle costs for private use are kept out of the business books, and tip fees and supply bills are entered as they arrive.
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.