You must cancel your GST registration if you are selling or closing your business. You may also need to cancel your GST registration if you restructure your business.
You or your registered tax or BAS agent must cancel your GST registration within 21 days of:
- selling or closing your business
- changing your business structure – this includes changing from a partnership to a company, unless the old business 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 or chauffeur services)
- represent an incapacitated entity who is registered or required to be registered for GST – for example, an individual who is bankrupt or a company in liquidation
- are an Australian resident who acts as an agent for a non-resident that is registered (or required to be registered) for GST.
To confirm you no longer require your GST registration or for information on thresholds and working out your GST turnover, refer to Registering for GST.
If you are a non-resident business, see Non-resident businesses and GST.
If you are pausing or permanently closing your business (you can also refer to the Pausing or permanently closing your business fact sheetThis link will download a file), you must still meet your tax and superannuation lodgment, reporting and payment obligations.
Cancelling your GST registration may affect some, but not all of your other registrations.
When you cancel your GST registration, your fuel tax credit, luxury car tax (LCT) and wine equalisation tax (WET) registrations will also be automatically cancelled.
You must keep lodging activity statements if you:
- are registered for pay as you go (PAYG) withholding
- have entered into PAYG instalments
- have fringe benefits tax (FBT) obligations.
The date you choose to cancel your GST registration should be the last day you want to be registered.
We usually cancel your GST registration from the date you choose.
- cancel your registration retrospectively if you were still operating on a GST-registered basis after the date you chose
- continue to operate on a GST-registered basis after your cancellation date
- cancel if you have already lodged an activity statement for the period containing the date of cancellation.
You can cancel your GST registration and any other roles or registrations together or separately:
- through Online services for business
- through your registered tax or BAS agent
- 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.
Online services for agents allows registered tax agents to update or cancel a client's tax registration.
Simplified GST registration
If you are cancelling your GST registration because you restructured your business, sold it or closed it down, you must also cancel your ABN registrationExternal Link within 28 days.
If you're a company registered with the Australian Securities & Investments Commission (ASIC)External Link, 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 cancelling your GST registration, consider your other Australian tax and super obligations before cancelling your ABN.
When you cancel your ABN, your GST, LCT, WET and fuel tax credits registrations will also be cancelled. You will not receive any future activity statements unless you have PAYG withholding or PAYG instalments.
You can cancel your ABN online through the Australian Business RegisterExternal Link (ABR).If selling or closing your business, you must cancel your GST registration. You may also need to cancel your GST registration if you restructure your business.