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Goods and Services Tax Act 1985

Returns and payment of tax

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

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

The Commissioner can approve a change in the end date of your taxable period if it will reduce the costs of complying with tax rules. You can apply for this approval if you have good commercial reasons for the change and it is consistent with the purpose of the tax rules. The Commissioner can withdraw this approval at any time if they think you no longer meet the requirements. You might need to use a special method to determine the end date of your taxable period, which the Commissioner can prescribe. This method will help you decide the end dates for your taxable periods and determine when you need to file and pay your taxes. If you have an accounting cycle that consists of 13 periods in a 12-month period, and you have a change of end date approved, the Commissioner's method will apply to you, but only if you are not a person whose taxable period is a 6-month period under section 15(1)(a) or a non-resident supplier whose taxable period is a 3-month period under section 15(6).

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS674562.

Topics:
Money and consumer rights > Taxes
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15E: Meaning of end of taxable period, or

"When does a taxable period end for paying tax?"

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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"

Part 3Returns and payment of tax

15EBCommissioner’s approval for changes in end dates of taxable periods

  1. Despite section 15E(1), the Commissioner may give approval under subsection (2) for a change in end date of a registered person’s taxable period in order to reduce the compliance costs that would arise if the person’s taxable period was required to end on the last day of a month. For example, they may have accounting systems that are not aligned with the cycle of calendar months, or they may intend to become a member of a GST group or leave a group during a taxable period.

  2. On application by the person, the Commissioner may approve a change in the end date of their taxable period to a day that is not the last day of a month if the Commissioner is satisfied that—

  3. the person has good commercial reasons for the change of end date; and
    1. making the change is consistent with the purpose set out in subsection (1).

      1. The Commissioner may withdraw an approval of change of end date given under subsection (2) at any time if the Commissioner considers a requirement set out in subsection (2)(a) or (b) is not met.

      2. Subsection (5) applies—

      3. to a registered person other than—
        1. a person whose taxable period is a 6-month period under section 15(1)(a):
          1. a non-resident supplier whose taxable period is a 3-month period under section 15(6); and
          2. when the person—
            1. has an accounting cycle that consists of 13 periods in a 12-month period that are each 4 weeks, or approximately 4 weeks, in length; and
              1. in relation to the accounting cycle, has a change of end date approved under subsection (2).

              2. For the purposes of subsections (1) and (2), the Commissioner may prescribe a method that the person may use to determine an approved taxable period end date for their circumstances. The method must provide—

              3. a system of deciding the end dates for the person’s taxable periods; and
                1. a way to enable the person to determine the corresponding due dates for the person’s filing and payment obligations under this Act.

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