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Goods and Services Tax Act 1985

Returns and payment of tax

15C: Changes in taxable periods

You could also call this:

"Changing the time frame for filing tax returns"

Illustration for Goods and Services Tax Act 1985

If you are a person to whom section 15(1)(b) or (c) applies, you can change your taxable period to a 6-month period if you meet the requirements of section 15(2). You must meet these requirements to make the change. Your taxable period is the time frame for which you file tax returns.

If you are a person to whom section 15(1)(a) applies and you do not meet certain requirements, you may have to change your taxable period. This change happens at the end of your current taxable period if certain conditions are met. You will be treated as having a different taxable period.

You can apply to the Commissioner to change your taxable period to a 2-month or 1-month period in certain situations. The Commissioner must accept your application in a certain way. You can make this change if you meet specific conditions.

If your taxable period is based on a 6-month or 2-month cycle and certain conditions are met, you will be treated as having changed to a 1-month cycle. This change happens if a threshold applies to your taxable supplies and you have not notified the Commissioner of a change of status. You must follow the rules for your new taxable period.

If you are a non-resident person with a 3-month taxable period and you make supplies in New Zealand that do not meet certain requirements, you must apply to the Commissioner for a change. You must change to one of the taxable periods set out in section 15(1) and determined under section 15(2) to (5). You must make this change at the end of your first taxable period where your supplies do not meet the requirements.

When you change your taxable period, your next tax return must not include amounts for a period where you have already filed a return. This rule applies to all changes in taxable periods.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM83419.

Topics:
Money and consumer rights > Taxes
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15B: Taxable periods aligned with balance dates, or

"Your tax payment times must match your end-of-year accounting date."

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15D: When changes in basis of taxable periods take effect, or

"When you can change how often you pay tax and when the change happens"

Part 3Returns and payment of tax

15CChanges in taxable periods

  1. A person to whom section 15(1)(b) or (c) applies may change the person’s taxable period to a 6-month period if the person meets the requirements of section 15(2).

  2. A person to whom section 15(1)(a) applies, who does not meet the requirement of section 15(2)(b) and fails to meet the requirement of section 15(2)(a) in relation to a 12-month period, is required to change the person’s taxable period at the end of the taxable period ending on or after the end of the 12-month period, if subsection (2B) does not apply.

  3. A person who fails to meet the requirement of section 15(2)(a) in relation to a 12-month period is relieved from the requirement under subsection (2) to change the person’s taxable period if the person—

  4. is likely to meet the requirement of section 15(2)(a) in relation to the following 12-month period; and
    1. is not relieved by this subsection from a requirement under subsection (2) arising from a failure to meet the requirement of section 15(2)(a) in relation to the preceding 12-month period.

      1. A person to whom section 15(1)(a) applies may apply to the Commissioner, in a way acceptable to the Commissioner, to change the person's taxable period to a 2-month period.

      2. A person to whom section 15(1)(a) or (b) applies may apply to the Commissioner, in a way acceptable to the Commissioner, to change the person's taxable period to a 1-month period.

      3. A person to whom section 15(1)(c) applies may apply to the Commissioner, in a way acceptable to the Commissioner, to change the person's taxable period to a 2-month period unless section 15(4) applies.

      4. A person whose taxable period is based on a 6-month or 2-month cycle is treated as having changed to a 1-month cycle if—

      5. the threshold in section 15(4) applies at the end of a taxable period to the person's taxable supplies; and
        1. the person has not notified the Commissioner of a change of status under section 53(1)(ca) before the end of the next taxable period.

          1. Subsection (4C) applies when a non-resident person who has a 3-month taxable period makes supplies in New Zealand that do not meet the requirements of section 15(6).

          2. The person must apply to the Commissioner for a change to one of the taxable periods set out in section 15(1) and determined under section 15(2) to (5). The person must make the change at the end of the first taxable period in which their supplies do not meet the requirements of section 15(6).

          3. A return provided after a change in taxable period must not include amounts for a period for which a return has already been provided.

          Notes
          • Section 15C: inserted, on , by section 291(1) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).
          • Section 15C(1): replaced, on , by section 355(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
          • Section 15C(1): amended (with effect on 30 March 2022), on , by section 212(1) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).
          • Section 15C(1): amended, on , by section 15(1) (and see section 15(5) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
          • Section 15C(2): replaced, on , by section 355(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
          • Section 15C(2B): inserted, on , by section 355(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
          • Section 15C(3): amended (with effect on 30 March 2022), on , by section 212(2) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).
          • Section 15C(3): amended, on , by section 15(2) (and see section 15(5) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
          • Section 15C(3B): inserted, on , by section 214(1) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
          • Section 15C(3B): amended (with effect on 30 March 2022), on , by section 212(2) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).
          • Section 15C(3B): amended, on , by section 15(3) (and see section 15(5) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
          • Section 15C(3C): inserted, on , by section 214(1) of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).
          • Section 15C(3C): amended (with effect on 30 March 2022), on , by section 212(1) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).
          • Section 15C(3C): amended, on , by section 15(4) (and see section 15(5) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
          • Section 15C(4B): inserted (with effect on 30 March 2022), on , by section 212(3) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).
          • Section 15C(4C): inserted (with effect on 30 March 2022), on , by section 212(3) of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).