Talmud for Megillah 62:11
בשלמא שבמשנה תורה איכא כדי שתכלה שנה וקללותיה אלא שבתורת כהנים אטו עצרת ראש השנה היא אין עצרת נמי ראש השנה היא דתנן ובעצרת על פירות האילן
It makes sense in regard to the curses in Deuteronomy you can say, “so that the year should end along with its curses.” But as regards those In Leviticus, is Shavuot a New Year? Yes; Shavuot is also a New Year, as we have learned: On Shavuot is the new year for [fruit of] the tree.
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