Ngā rā mutunga tau pūtea Balance dates

A balance date is the last day of an accounting year.

For most businesses the accounting year begins on 1 April and ends the following 31 March. When you apply for an IRD number, your balance date will be 31 March. This is called the standard balance date.

The standard balance date might be during your peak season. You can apply to change your balance date.

Recognised balance dates for specific industries 

The following industries have a recognised balance date.

If you work in one of these industries we often accept an application to use these dates, but you can apply to use a different date. We'll also accept a change in balance date for other industries when there's a good reason to do so.