The Sipit Association occurs in the Semporna Peninsula, where it extends from west of Sungai Kalumpang eastwards across the Sungai Sipit to the Sungai Pegagau.
It is formed on a coastal platform which has been dissected into low hills, with slopes mainly less than 15º, and narrow entrenched valleys. Parent materials comprise mudstone, sandstone and miscellaneous rocks of the Chert-Spilite and Kalumpang Formations.