Goods and Services Tax Act 1985

Returns and payment of tax

15EC: When changes in end dates of taxable periods take effect: initial approval

You could also call this:

"Changing the end date of your taxable period: how and when it takes effect"

Illustration for Goods and Services Tax Act 1985

When you have approval to change the end date of your taxable period under section 15EB(2), the change happens at the end of the taxable period you apply in, or at the end of a later period you choose and the Commissioner approves. You make this choice when you apply for the change. The Commissioner decides if your choice is okay.

If you apply for a change, but it was not possible to apply before the start of the period, the Commissioner may let the change happen at the start of that period. This only happens if you can show it was not possible to apply earlier.

The approval for the change in your end date keeps going until the Commissioner stops the approval under section 15EB(3), or you choose to have your taxable period end date decided under section 15E(1), or the Commissioner approves a new end date under section 15EB(2). These are the rules that apply to you. You need to follow them for your taxable period.

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This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS1366537.

Topics:

Money and consumer rights > Taxes

15EB: Commissioner’s approval for changes in end dates of taxable periods, or

"Changing the end date of your tax period: when the Commissioner can approve it"

15ED: When changes in end dates of taxable periods take effect: post-approval changes, or

"When you change the end date of your tax period after it's been approved, this is what happens."

Part 3Returns and payment of tax

15ECWhen changes in end dates of taxable periods take effect: initial approval

When a registered person has approval under section 15EB(2) to change the end date of their taxable period, the change takes effect at—
the end of the taxable period in which they make the application; or
the end of a later taxable period nominated by them and approved by the Commissioner.

Despite subsection (1), the Commissioner may approve a change in the end date of the person’s taxable period to take effect at the start of the taxable period in which they apply for the change but only if they can show that it was not practicable for them to apply for the change before the start of the period in which the change is to take effect.
The approval of the change in end date continues to have effect until—
the Commissioner withdraws the approval under section 15EB(3); or
the person chooses to have the taxable period end date determined under section 15E(1); or
the Commissioner approves a new end date for the taxable period under section 15EB(2).

Notes

Section 15EC: inserted (with effect on 30 March 2022), on 29 March 2025, by section 215 of the Taxation (Annual Rates for 2024–25, Emergency Response, and Remedial Measures) Act 2025 (2025 No 9).