Performance Business benchmarks for gift stores.

The main activities for businesses in this industry are the sale of gift items, such as novelty items, souvenirs, glassware, memorabilia, special occasion items, gift cards and wrapping.

These benchmarks do not apply to department stores and discount stores.

These performance benchmarks have been developed from income tax and business activity statements lodged for the 2007– 08 income year.

The main expenses for these businesses are cost of goods, labour and rent.

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