ATO benchmarks for service stations

Service stations earn from fuel sales and from convenience lines such as drinks, snacks, ice and car care products, while fuel bought from suppliers, staff and site running costs are their main costs.

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General information

These are the Australian Taxation Office's published small business benchmarks for service stations, shown as the ATO publishes them for each turnover range. They describe the industry as a whole, not any one business, and they are not advice about a particular business. Sources checked 15 October 2026.

Total expenses as a share of turnover

Low and high end of each published range

Total expenses as a share of turnover for service stations, by turnover range and financial year
Turnover range	Financial year	Low end	High end
$75,000 to $500,000	2023-24	79%	91%
$75,000 to $500,000	2022-23	82%	90%
$500,001 to $2,000,000	2023-24	91%	96%
$500,001 to $2,000,000	2022-23	91%	96%
More than $2,000,000	2023-24	96%	98%
More than $2,000,000	2022-23	95%	98%

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.

Cost of sales as a share of turnover

Low and high end of each published range

Cost of sales as a share of turnover for service stations, by turnover range and financial year
Turnover range	Financial year	Low end	High end
$75,000 to $500,000	2023-24	65%	79%
$75,000 to $500,000	2022-23	67%	79%
$500,001 to $2,000,000	2023-24	67%	81%
$500,001 to $2,000,000	2022-23	68%	81%
More than $2,000,000	2023-24	79%	88%
More than $2,000,000	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

Cost of sales covers the fuel, gas bottles and shop goods bought to sell, adjusted for the fuel in the underground tanks and the stock in the shop at the period end.
Tank dip readings are compared with pump meter sales and fuel deliveries, so losses and measurement differences are picked up in the books.
Fuel card and fleet account sales are matched to the payments that come in from the card provider, so turnover includes every litre sold on account.

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.