ATO benchmarks for sports instructors
Sports instructors earn from lessons, classes, term enrolments and memberships, such as swimming, martial arts, tennis or golf coaching, while venue hire, coaches, equipment and insurance 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 $150,000 | 2023-24 | 36% | 58% |
| $50,000 to $150,000 | 2022-23 | 35% | 59% |
| $150,001 to $600,000 | 2023-24 | 56% | 75% |
| $150,001 to $600,000 | 2022-23 | 58% | 75% |
| More than $600,000 | 2023-24 | 71% | 85% |
| More than $600,000 | 2022-23 | 70% | 84% |
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 court, pool or hall hire, coaching staff costs, equipment such as balls and mats, insurance, booking software and marketing.
- Venue hire invoices are entered as they arrive and matched to the sessions booked, so a term's hire costs are recorded in the period the classes actually run.
- Mats, nets, ball machines and other gear bought to last are recorded as equipment, kept apart from consumables like balls and tape, and personal sporting costs stay out of the business.
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.