• Changing your client's business structure

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


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

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    Examples of when they need to cancel their ABN:

    • individual/sole trader to partnership
    • partnership to company
    • individual/sole trader to company

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

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    • Last modified: 13 Aug 2018QC 940