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  • Cancelling your GST registration

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

    Also, you may need to cancel your GST registration if your business structure changes – such as from a partnership to a company.

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

    • are a taxi driver
    • represent an individual who is bankrupt and is registered (or required to be registered) for GST
    • are a business that is in liquidation and 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.

    On this page:

    See also:

    Australian business number (ABN)

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

    If you are 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 are an overseas business who cancels your registration (because your taxable supplies are below the GST turnover threshold or because your supplies to Australian businesses are not connected to the Indirect Tax Zone), you may need to consider whether you have any other Australian income taxation obligations before you cancel your ABN.

    See also:

    Effect on your other registrations

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

    Fuel tax credits, luxury car tax, WET

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

    PAYG withholding, PAYG instalments and fringe benefits tax (FBT)

    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 obligations.

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    Cancellation date

    You can choose the date you would like your GST registration to be cancelled. The date you choose should be the last day on which you want to be registered.

    We will usually cancel your GST registration from the date you choose; however you cannot:

    • 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, ABN and any other roles or registrations together or separately:

    • by completing our cancellation form and posting it to us
    • through the Business Portal, if you have an Administrator AUSkey
    • by phone on 13 28 66 – between 8.00am and 6.00pm, Monday to Friday.

    Next step:

    Obtain a copy of the Application to cancel registration (NAT 2955) through online ordering.

    See also:

    Last modified: 14 Mar 2017QC 39540