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Service changes and updates IR offices, myIR and phone lines (SPK2IR) are unavailable until the morning of Thursday 28 October for planned system maintenance. Find out more

Resurgence Support Payment (RSP) You will not be able to apply for the RSP in myIR until the morning of Thursday 28 October. Businesses affected by the alert level increase that started on 17 August can apply in myIR from 28 October. Applications for a 4th payment round are planned to open on 29 October. Find out more

Resurgence Support Payment (RSP) The government has announced an increase to the amount and frequency of the RSP from 12 November. Find out more

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.

Industry Balance date
Beekeeping 30 November or 31 December
Services related to childcare or education 31 December
Cattle farming 31 May
Dairy farming 31 May, 30 June or 31 July
Sheep farming 30 June
Fishing 30 September
Horse breeding 31 July
Kiwifruit growing 31 January, 28 February or 31 March
Meat processing or exporting 31 August or 30 September
Pip fruit growing 31 March, 30 June or 31 December
Seed dressing 30 November
Tobacco growing 31 July
Last updated: 07 Jan 2021
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