• Changing your business structure

    In most cases if you change your business structure you will need to cancel your Australian business number (ABN) and apply for a new one as you may no longer be operating under the business structure for which you received the ABN.


    Before changing your business structure you should understand the impact this will have on your business and clients. This may include changes to tax obligations and other business registrations.

    End of attention

    Examples of when you need to cancel your ABN:

    • Individual/sole trader to partnership
    • Partnership to company
    • Individual/sole trader to company.

    If you are unsure you should seek professional advice before cancelling your ABN.

    Further information

    Read more about business structures as they relate to ABN registration.

    End of further information
    • Last modified: 17 May 2017QC 323