Most efficient way to calculate the first day of the current Financial Year?

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What's the most efficient way to calculate the first day of the current (Australian) Financial Year?

The Australian FY begins on 01-July.

E.g.

SELECT dbo.FinancialYearStart('30-Jun-2011') returns 01-Jul-2010.

SELECT dbo.FinancialYearStart('01-Jul-2011') returns 01-Jul-2011.

SELECT dbo.FinancialYearStart('02-Jul-2011') returns 01-Jul-2011.

tsql sql-server sql
6 Answers
SELECT  cast(cast(YEAR(getdate())-
        (case 
            when MONTH(GETDATE()) between 1 and 6 then 1
            else 0
        end) as varchar)+'0701' as date)
user_50097860
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