Financial Reporting Act 2013

If you need more information about this Act, please contact the administering agency: Ministry of Business, Innovation, and Employment
43 Approval of Commissioner of Inland Revenue and other provisions relating to change of balance date


The Commissioner of Inland Revenue may approve a balance date, or a change of balance date, with or without conditions.


If a specified entity changes its balance date, the period between any 2 balance dates must not exceed 15 months.