% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/sme_benchmarks.R
\name{ato_sme_benchmarks}
\alias{ato_sme_benchmarks}
\title{Small Business Benchmarks}
\source{
Australian Taxation Office Small Business Benchmarks.
Licensed CC BY 2.5 AU.
}
\usage{
ato_sme_benchmarks(year = "latest")
}
\arguments{
\item{year}{Income year in \code{"YYYY-YY"} form (e.g.
\code{"2023-24"}) or \code{"latest"}. Releases available from
2016-17 onwards.}
}
\value{
An \code{ato_tbl} with one row per (industry, turnover
band, ratio) combination. Ratios are percentages.
}
\description{
Returns the ATO's Small Business Benchmarks: industry-specific
performance ranges (cost of sales / turnover, total expenses /
turnover, labour / turnover, etc.) derived from small-business
income tax returns. Used by the ATO to identify outlier
taxpayers, by small-business advisors for comparative
analysis, and by tax integrity researchers.
}
\examples{
\donttest{
op <- options(ato.cache_dir = tempdir())
try({
  bm <- ato_sme_benchmarks(year = "2023-24")
  head(bm)
})
options(op)
}
}
\seealso{
Other discovery: 
\code{\link{ato_catalog}()},
\code{\link{ato_charities}()},
\code{\link{ato_cite}()},
\code{\link{ato_download}()},
\code{\link{ato_excise}()},
\code{\link{ato_fbt}()},
\code{\link{ato_help}()},
\code{\link{ato_irpd}()},
\code{\link{ato_payg}()},
\code{\link{ato_rdti}()},
\code{\link{ato_tax_gaps}()},
\code{\link{ato_top_taxpayers}()},
\code{\link{ato_vttc}()}
}
\concept{discovery}
