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  • Application for a substituted accounting period (SAP)

    About this form

    Application form to apply for a substituted accounting period (SAP) or to change from a SAP back to a normal accounting period. (NAT 5087)

    How to obtain this form

    You can download this form in Portable Document Format (PDF) – download the Application for a substituted accounting period (SAP) form (NAT 5087, PDF, 183KB)

    Instructions

    You can use this application form to apply for a substituted accounting period (SAP) or for a change from a SAP back to a normal accounting period. A formal written request is still acceptable in place of this application.

    The application form should be completed after reading Law Administration Practice Statement PS LA 2007/21 'Substituted Accounting Periods (SAPs)'External Link which provides guidance on the use of the Commissioner's discretion in section 18 of the Income Tax Assessment Act 1936 to grant leave to adopt a SAP.

    Last modified: 15 Jan 2015QC 27392