As far as I'm concerned, the new year starts at an arbitrarily-chosen moment when the calendar reckoning changes from this year to this year plus one. I never got excited about New Years Eve after I realized as a youngster that astronomically, the "New" year only begins at midnight 31`Dec-01 Jan in one out of four years. Otherwise, it's 6AM 01 Jan, Noon 01 Jan, 6PM 01 Jan and midnite 01 Jan-02 Jan in your particular time zone. All approximately anyway.*
Nevertheless, I still partied down with everybody else when the clock indicated midnight 31 Dec-01 Jan here in the US in my time zone on what happens to be my birthday. Other places have other arbitrary choices as to "when."
Terry, 230RN
* There are three kinds of years, but for general 91-octane purposes, you can figure it's 365.2425 days. Your hourage may vary.