Application for a substituted accounting period (SAP)

Official: Sensitive (when completed)

Who can use this form:

Only use this form if you are unable to access the Digital SAP Application Form through Online services for agents, or Online services for business.

The digital SAP form provides a more streamlined experience and should be used wherever possible. Applications lodged using this form may take longer to process.

When to use this form:

Use this form if you want to:

apply for a SAP
change from a SAP back to an accounting period ending 30 June.

Before you apply:

Before you apply, you should:

read Practice Statement Law Administration PS LA 2007/21 Substituted Accounting Periods (SAPs) and Applying for a substituted accounting period.
Ensure that your records with us and where relevant, Australian Securities & Investment Commission (ASIC) records are up to date.

How to complete this form:

Complete Sections A, B, C, and the declaration in Section D.

Complete Section E if you are applying on behalf of any other entities in an identical situation as the entity named in Section A. Note that you must be an authorised person of each entity.

Fields marked * must be completed. Your answers will prompt different questions on the application form.

This form may ask you to provide additional information to support your application. Providing this information when you apply can reduce the time it takes us to consider your application. Providing this information when you apply can reduce the time it takes us to consider your application. Where this information is not provided, we may contact you to request it.

You must complete the form on your computer before saving the form as a PDF or printing.

How to submit this form:

You can lodge your application either:

via Online services for agents or Online services for business
- when sending a new message, categorise the message as:
  Topic name - Income tax
  Subject - Substituted Accounting Period (SAP)
- attach the saved PDF form and supporting information.
by post to
Australian Taxation Office
PO Box 3000
PENRITH NSW 2740.

Section A - Entity details and contact details

Entity name*

Australian business number (ABN)

While it is not compulsory to provide your ABN, it will help us process your application promptly. For more information, see 'Privacy'.

Contact person for this application*

Contact details

Email address

We will respond to your application by email if you provide your email address.

You should be aware that the internet is not a secure environment. The ATO does not control the path of inbound or outbound emails/SMS, so the privacy of personal information sent by these unencrypted channels cannot be guaranteed. Providing your email address confirms you understand the risks of using unsecure channels to transmit information, including your personal details. For more information, visit ato.gov.au/onlinesecurity.

Phone number*

Postal address*

The letter will be addressed to the address provided

Country*

Section B - Reason for SAP

Is the entity a subsidiary member of an income tax consolidated group?*

Yes

Not provided

What is your reason for requesting a SAP?*

Not provided

Section C - SAP details

PS LA 2007/21 Substituted accounting periods (SAPs) contains a table indicating the length of transitional periods for existing entities.

The commencement accounting period for a new or dormant entity is always 12 months or less and is from the date trading commences or the date of incorporation, to the first time the proposed new balance date arises.

Note: The Commissioner has the power to require a return of income for a transitional period when an entity’s balance date changes.

Are you applying for a SAP that will affect the accounting period for the entity's first income tax return?*(An income tax return for the purposes of this question includes the lodgment of a 'return not necessary' for a period)

YesNo

Section D - Declaration

Penalties

Penalties may be imposed for giving false or misleading information.

Privacy

Taxation law authorises the ATO to collect information and disclose it to other government agencies. For more information about your privacy, see ATO privacy policy

I declare that:

I am authorised by the applicant to complete this application on their behalf
the information given on this form is accurate and complete.

Name of authorised person making the declaration*

Authorised representative

If you are applying on behalf of the entity, you must be recorded in the ATO systems as an authorised person for income tax purposes or as a registered tax agent of the entity.

Date

Section E - List of additional entities which require a SAP on the same basis

Applications for multiple entities

You can submit one application for multiple entities that are applying for a SAP on an identical basis; for example, multiple subsidiaries all aligning with the same parent entity.

Are you applying for this SAP for other entities in identical circumstances?*

Yes

Not provided

How to submit this form:

You can lodge your application either:

via Online services for agents or Online services for business
- when sending a new message, categorise the message as:
  Topic name - Income tax
  Subject - Substituted Accounting Period (SAP)
- attach the saved PDF form and supporting information.
by post to
Australian Taxation Office
PO Box 3000
PENRITH NSW 2740.