If you change your business structure, you may need to cancel your ABN and apply for a new one. 

For example, you need to cancel your ABN include when changing the following business structures:

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

Cancelling your ABN can take some time so factor it into your timeframes when changing business structures. Any tax registrations linked to the ABN like GST, will need to be finalised and paid before the ABN can be cancelled. Any reports such as pay as you go withholding also need to be finalised before you can cancel your ABN.

You cancel your tax registrations:

• using ATO Online services for business
• through your registered tax or BAS agent who can cancel registrations on your behalf
• by phoning the ATO on 13 28 66.