• If your business changes or ceases

    You must cancel your GST registration if you close or sell your business.

    You may need to cancel your GST registration if your business structure changes (such as, from a partnership to a company).

    You can't operate on a GST-registered basis after the date you cancel your GST registration. You may also need to cancel your ABN.

    Next steps:

    See also:

    Last modified: 23 Sep 2016QC 22444