• Changing your client's business structure

    If your client changes their business structure they may need to cancel their existing Australian business number (ABN) and apply for a new one.

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

    Examples of when they need to cancel their ABN include:

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

    See also:

    • Last modified: 28 Sep 2018QC 940