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If your business changes or ceases

When you must cancel your GST registration and how to complete your last GST activity statement.

Last updated 22 September 2016

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  

Make sure to cancel your GST registrations when selling or closing your business.

What you include when completing your BAS for the tax period your registration cancellation 'date of effect' occurs in.