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Observe New Year's Day on 3 January in the New Zealand calendar when 1 January is a Sunday - #407
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…1 January is a Sunday
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When 1 January is a Sunday, New Zealand observes New Year's Day on Tuesday 3 January (2 January being Monday's "day after" holiday). The calendar treats 3 January as a business day in those years (2006, 2012, 2017, 2023).
This adds the Tuesday case next to the existing Saturday rules, with a test and the matching golden-file line. Reference: https://www.employment.govt.nz/leave-and-holidays/public-holidays/public-holidays-and-anniversary-dates