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If your business changes or ceases

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

Last updated 14 September 2026

If you close or sell your business you must:

If your business structure changes (such as, from a partnership to a company), you need to cancel your GST registration unless the old business carries on another business.

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.

Cancelling your GST registration

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

Completing your last GST BAS

What to include when completing your BAS after cancelling your GST registration.

Adjusting for assets retained after cancelling GST registration

Check how to repay GST credits on business assets after cancelling your GST registration.

QC22444