If your business changes
If your business changes, sells or closes you may need to cancel one or more registrations. What you need to cancel depends on whether the business has permanently closed or is still operating in some way.
What to do before cancelling registrations
Before you cancel any registration, you must:
- lodge all required activity statements and tax returns
- pay any outstanding tax debts
- complete employee obligations, including super and STP (if applicable)
- repay any refunds you were not entitled to.
You must meet these obligations even if your business is closing.
Cancelling registrations
If your ABN remains active, you may still need to cancel individual registrations you no longer require.
These may include:
- pay as you go (PAYG) withholding.
- goods and services tax (GST)
- fringe benefits tax (FBT)
- fuel tax credits (FTC)
- luxury car tax (LCT)
- wine equalisation tax (WET).
You should only keep registrations that are still required for your business activities.
Cancelling registrations does not remove your obligation to:
- lodge final tax returns and activity statements
- complete employee and super reporting
- keep business records for the required period.
You must still meet these requirements after cancelling registrations.
How to cancel registrations
You can cancel registrations:
- through Online services for business
- through your registered tax or BAS agent
- by phoning us
- by lodging the approved cancellation form.
You can cancel registrations together or separately, depending on your circumstances.
Cancelling your ABN
You need to cancel your ABN if your business is permanently closed or if you've paused trading activities in your business, with the intent of restarting. Cancel your ABN if your business has stopped trading, otherwise you will continue to have lodgment obligations.
When you cancel your ABN, most tax registrations linked to it (such as GST) are cancelled automatically. Don’t cancel your ABN if you are pausing your business and plan to restart later or you still use the ABN for another business.
For all ABNs you must lodge activity statements as required (even if they are nil) and update your ABN details within 28 days of any changes.
Before cancelling your ABN, check your postal address on the ABR is correct, as this is where the cancellation notice will issue.
How to cancel your ABN
To cancel your ABN online, you need to have set up your Digital ID and Relationship Authorisation Manager (RAM).
To cancel your ABN online:
- Go to the ABR websiteExternal Link.
- Select Continue with Digital ID and log in with your myID.
- Select Cancel ABN.
- Answer prompts to confirm that your business has ceased trading or has been sold, as applicable.
- Submit the cancellation request.
If you're unable to cancel your ABN online, go to the ABR websiteExternal Link for alternative options.
Reactivating your ABN
If you start another business, you need to reapply for your ABN through the Australian Business RegisterExternal Link. If you keep the same business structure, you will be issued the same ABN you had previously.
For more information see: