ATO benchmarking in ChangeGPS Progress compares the client's financial ratios against the ATO's published industry benchmarks for their business type. The ATO publishes benchmark ranges for gross profit margin, labour cost ratio, rent ratio, and other key metrics for hundreds of industry categories. Selecting a benchmark in Progress adds a comparison indicator to the relevant metrics in the report, showing whether the client is above, within, or below the ATO's expected range. This is particularly valuable for business clients — a client whose gross profit margin is significantly below the ATO benchmark may have unreported income risk, while one significantly above may have legitimate pricing advantages worth discussing. The benchmarking comparison opens advisory conversations that pure compliance work rarely surfaces.