Compare figures to ATO benchmarks
get_ato_benchmarksCompare your business expense buckets and turnover against ATO small-business benchmark ratios and ranges to identify figures that fall outside the ATO's published ranges.
Instructions
Compare bucket totals against ATO small-business benchmarks.
Every amount is an AUD decimal string such as "1000.00": finite, at most 2 decimal places, absolute value at most 1000000000000.00. Omit or null means not supplied; use "0.00" only for an established zero. industry is an ATO business-type name (see list_ato_benchmark_industries). other_income is needed for any ratio: the ATO turnover rule reads it to choose the denominator, so without it every ratio is not_supplied. Pass 0 only where the operator established the business has no other income. This is a comparison, not a finding that anything is wrong. Supply at least one expense bucket; omitted buckets remain not_supplied, never evidenced zeros. Returns ratios, ranges, source citations and warnings from ato-benchmark-compare. Runs locally with no network, writes or lodgements. Not tax advice.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| w1 | No | Activity statement W1 total for the same period; used by the engine when greater than the reconstructed salary and wages label. Supply associated_persons too. | |
| rent | No | Business rent expenses for the comparison period. | |
| year | No | Benchmark dataset year in YYYY-YY form, e.g. "2023-24". Omit or null selects the latest shipped dataset, not a live ATO lookup. | |
| industry | Yes | ATO business-type name returned by list_ato_benchmark_industries. Select an industry before comparing figures. | |
| turnover | Yes | Sales of goods and services, excluding other income. | |
| other_income | No | Non-sales business income, e.g. interest or grants. Required to establish any ratio denominator. | |
| salary_wages | No | Salary and wages outside cost of sales, excluding separately bucketed payments to associated persons. | |
| cost_of_sales | No | Cost of sales excluding salary and wages; put that labour in cost_of_sales_labour. | |
| motor_vehicle | No | Business motor vehicle expenses for the comparison period. | |
| other_expense | No | Other expenses, including superannuation and depreciation; exclude amounts already in another bucket and income tax expense. | |
| associated_persons | No | Payments to associated persons, kept separate from salary/wage buckets to avoid double counting. Needed for labour comparison when w1 is supplied. | |
| cost_of_sales_labour | No | Salary and wages within cost of sales, excluding separately bucketed payments to associated persons. | |
| contractor_commission | No | Contractor, subcontractor and commission expenses. |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
| ok | Yes | The review ran; this does not mean compliance or a known verdict. | |
| notes | Yes | Dataset and missing-fact explanations. | |
| engine | Yes | Delegated distribution that produced this result. | |
| ratios | Yes | Comparisons, including unevidenced ratios. | |
| source | Yes | Unmodified engine source metadata and review provenance. | |
| figures | Yes | Engine figures; unevidenced totals are null. | |
| turnover | Yes | Engine decimal string, or null when unavailable; null is not zero. | |
| key_ratio | Yes | Selected ATO key-ratio identifier. | |
| disclaimer | Yes | Engine limitations on using benchmark comparisons. | |
| bucket_totals | Yes | Bucket amounts; omitted inputs remain null. | |
| business_type | Yes | Selected ATO industry name. | |
| turnover_band | Yes | Selected dataset band and label, or null if unavailable. | |
| benchmark_year | Yes | Income or dataset year in YYYY-YY form. | |
| checks_to_make | Yes | Suggested human checks, not findings of wrongdoing. | |
| engine_version | Yes | Installed version of that engine. | |
| turnover_basis | Yes | Engine denominator basis; null if unestablished. | |
| omitted_buckets | Yes | Buckets not supplied; never evidence of zero. | |
| complete_buckets | Yes | Whether all required expense buckets were supplied. | |
| supplied_buckets | Yes | Buckets explicitly supplied by the operator. | |
| unreviewed_accounts | Yes | Unknown: this tool receives totals, not an account ledger. | |
| industry_page_source | Yes | The ATO industry page behind any ato_industry_page range in the selected band (address, QC reference, retrieval date, text digest, reuse terms), or null. |