There is no standard approach worldwide but this apparently returns the Australian fiscal year (caveat - untested by me)
select DATEADD(dd,0, DATEDIFF(dd,0, DATEADD( mm,
-(((12 + DATEPART(m, getDate())) - 7)%12), getDate() )
- datePart(d,DATEADD( mm, -(((12 + DATEPART(m, getDate())) - 7)%12),getDate() ))+1 ) )
credit:
Mouli @ accounting - Calculate fiscal year in SQL Server[
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