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  • Cancelling your GST registration

    You must cancel your registration within 21 days of selling or closing your business.

    You must also cancel your GST registration within 21 days of changing your business structure – such as from a partnership to a company, unless the old entity carries on another business.

    You can choose to cancel your GST registration if your GST turnover is below the threshold for compulsory registration, unless you:

    • are a taxi driver (including ride-sourcing)
    • represent an incapacitated entity – such as an individual who is bankrupt or a company in liquidation and that entity is registered (or required to be registered) for GST
    • are an Australian resident who acts as an agent for a non-resident that is registered (or required to be registered) for GST.

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    Affect on other registrations

    Cancelling your GST registration may affect some, but not all of your other registrations, including:

    Fuel tax credits, luxury car tax, WET

    Even if you keep your ABN, when cancelling your GST registration, your fuel tax credit, luxury car tax and wine equalisation tax (WET) registrations are also cancelled.

    PAYG withholding, PAYG instalments and fringe benefits tax

    You will need to keep lodging activity statements if you:

    • are registered for pay as you go (PAYG) withholding
    • are registered for PAYG instalments
    • have fringe benefits tax (FBT) obligations.

    Cancellation date

    The date you choose to cancel your GST registration should be the last day you want to be registered.

    We will usually cancel your GST registration from the date you choose.

    However, you can't:

    • cancel your registration retrospectively if you were still operating on a GST-registered basis after the date you chose
    • choose a cancellation date and then continue to operate on a GST-registered basis after that date.

    How to cancel your GST registration

    You can cancel your GST registration and any other roles or registrations together or separately:

    • through Online services for business
    • by phone on 13 28 66 – between 8.00am and 6.00pm, Monday to Friday by completing the Application to cancel registration (NAT 2955) through online ordering and posting it to us.

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    Cancelling your Australian business number (ABN)

    If you have to cancel your GST registration because you restructured your business, sold it or closed it down, you must also ask us to cancel your ABN registration.

    If you're a company but no longer carry on a business, you can choose to keep your ABN registration but you must cancel your GST registration.

    If you're an overseas business that cancels your GST registration because your taxable supplies are below the GST turnover threshold or because your supplies to Australian businesses aren't connected to the Indirect Tax Zone, consider any Australian income taxation obligations before cancelling your ABN.

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    Last modified: 21 Apr 2021QC 39540