• Cancel your client’s ABN

    As a registered agent for your client you'll need to request the cancellation of their Australian business number (ABN) if any of the following conditions applies to their business:

    • it's been sold
    • it's closed down
    • it's no longer operating in Australia or making supplies connected with the indirect tax zone
    • the registered owner of the ABN is deceased.

    If your client plans to change their business structure, please check to see if the ABN needs to be replaced.

    It's important your client understands it's an offence to quote their ABN for any business transactions once their ABN has been cancelled.

    Before you cancel

    Ensure all lodgment, reporting and payment obligations have been met.

    If you want to cancel your client's PAYG using your AUSkey, you must cancel it before you cancel their ABN.

    Cancelling an ABN will cancel:

    • registrations for GST, luxury car tax, wine equalisation tax and fuel tax credits
    • any AUSkeys linked to the ABN.

    How to cancel

    The fastest way to cancel your client’s ABN is online via Tax professionals services using AUSkey

    Alternatively you can cancel your client’s ABN by contacting us or by lodging a form by mail. You'll need to verify your identity when requesting to cancel your client’s ABN.

    Check the ABR Dashboard for current information about ABR performance.

    Tax professionals services

    Defining the term 'Indirect tax zone'

    ‘Indirect tax zone’ means Australia but does not include the external territories and certain offshore areas. The goods and services tax (GST), the wine equalisation tax (WET) and the luxury car tax (LCT) operate in the indirect tax zone. The GST, WET and LCT do not operate in Australian external territories and in certain offshore areas.

    See also:

    • Last modified: 13 Aug 2018QC 192