ATO benchmarks for road freight
Road freight businesses earn by the load, by the kilometre or under ongoing contracts, with fuel, tyres, repairs, truck finance, insurance and drivers as 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 $200,000 | 2023-24 | 52% | 71% |
| $50,000 to $200,000 | 2022-23 | 51% | 70% |
| $200,001 to $600,000 | 2023-24 | 63% | 80% |
| $200,001 to $600,000 | 2022-23 | 63% | 81% |
| More than $600,000 | 2023-24 | 78% | 89% |
| More than $600,000 | 2022-23 | 79% | 91% |
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 expenses are diesel, tyres, servicing and repairs, tolls, truck and trailer insurance, finance or lease payments, subcontract drivers and staff costs.
- Fuel card statements and toll accounts are matched to the business bank account and entered for each period, so a month of fuel is not missed or recorded twice.
- A new prime mover or trailer is recorded as equipment, with its loan repayments split into interest and principal, so the purchase does not land in a single period's running costs.
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.