Goods and Services Tax Act 1985

Returns and payment of tax

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

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

If you are a registered person who has approval to change the end date of your taxable period under section 15EB(2), and you later choose to use the default end date or are required to use it, this section applies to you. You might be required to use the default end date if the Commissioner withdraws approval for your change in end date under section 15EB(3). The default end date is set out in section 15E(1).

The change in end date takes effect at the end of the taxable period in which you choose to use the default end date or the Commissioner withdraws approval for the change. It can also take effect at the end of a later taxable period if you nominate it and the Commissioner approves it. You can find more information about the default end date in section 15E(1) and about the Commissioner withdrawing approval in section 15EB(3).

If the Commissioner withdraws approval for your change in end date, and you do not have another approved end date under section 15EB(2), you will have to use the default end date. The change in end date will take effect at the end of the taxable period in which this happens, or at the end of a later taxable period if you nominate it and the Commissioner approves it.

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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=LMS1425604.

Topics:

Money and consumer rights > Taxes

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

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

16: Taxable period returns, or

"Sending in your tax details for a certain time period"

Part 3Returns and payment of tax

15EDWhen changes in end dates of taxable periods take effect: post-approval changes

This section applies when a registered person, who has approval to change the end date of their taxable period under section 15EB(2), subsequently—
chooses to use the default end date set out in section 15E(1):
is required to use the default end date set out in section 15E(1) because—
1. the Commissioner has withdrawn approval for the person’s change in end date under section 15EB(3); and
2. no other end date has been approved for the person’s taxable period under section 15EB(2).

The later change in end date takes effect at—
the end of the taxable period in which, as applicable,—
1. the person chooses to use the default end date; or
2. the Commissioner withdraws approval for the change in end date under section 15EB(3); or
the end of a later taxable period nominated by the person and approved by the Commissioner.

Notes

Section 15ED: 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).