Application for a substituted accounting period
This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
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We are authorised by the Taxation Administration Act 1953 to request tax file numbers (TFNs). It is not an offence not to provide TFNs but if you don't there may be a delay processing this form.
We are also authorised by the Income Tax Assessment Act 1936 to ask for other information on this form. We need this information to help us administer the tax law. If the information is not collected there could be a delay processing this form.
Where authorised by law, we may give this information to other government departments and agencies, including:
- Department of Education
- Department of Social Services
- State and Federal Police
- Australian Bureau of Statistics
- Reserve Bank of Australia.
We also provide taxpayer information to treaty partners overseas under international tax agreements.
If you have an Australian Business Number, some information on this form may be collected for the purpose of the A New Tax System (Australian Business Number Act) 1999. This information may be used to update your details on the Australian Business Register (ABR). Where authorised by law, selected information may be made publicly available and some may be passed to a wide range of government agencies, including Commonwealth, state and local government agencies.
Find out more
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- treaty partners
- Australian Business Register (ABR)External Link
- phone us on 13 28 66 between 8.00 am and 6.00pm Monday to Friday for more about agencies receiving information from the ABR
- write to us at GPO box 9990 in your capital city.