Can I Reactivate or Reapply a Cancelled ABN?

In Short

• If your Australian Business Number (ABN) has been cancelled, you must reapply through the Australian Business Register (ABR).
• If your business structure remains unchanged, your previous ABN can be reactivated. If the structure has changed, a new ABN will be issued.
• It is your responsibility to keep ABN details updated within 28 days of any changes, including business owner information, addresses and contact details.

Tips for Businesses

Regularly review and update your ABN details to ensure compliance. If your ABN is cancelled, promptly reapply through the ABR, providing accurate information about your business structure to facilitate reactivation or issuance of a new ABN.

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Table of Contents

• Reapplying for an ABN
• Updating an ABN
• Cancelling an ABN
• Key Takeaways
• Frequently Asked Questions

An Australian Business Number (ABN) can be cancelled for several reasons. Business owners may decide to cease trading, the business may be sold or it may have been restructured (for example, from sole trader to company). If you plan to stop operating your business, you are required to cancel your ABN. As a business owner, you must also ensure that you complete your lodgment, reporting and payment obligations, including activity statements and PAYG withholding reports. The Australian Tax Office (ATO) may also cancel your ABN if it suspects you are no longer carrying on a business. This article explores how you can reapply for an ABN if you reopen a closed business.

Reapplying for an ABN

You are required to reapply for an ABN if your ABN has been cancelled, regardless of whether you or the Australian Business Register (ABR) cancelled it. The ABR is a comprehensive database of registered business information. The organisation is also responsible for cancelling and issuing ABNs. To confirm whether your ABN has been cancelled, check the ABN lookup tool on the ABR website.

To reapply for an ABN, you must go on the ABR website and apply for a new number. The application will also provide an opportunity to list any previous ABN you may have held. Your previous ABN will be reactivated if your business structure has not changed and you are still eligible for an ABN. However, if your business structure has changed, you will be issued a new ABN. Once you are issued with an ABN or your ABN is reactivated, the ABR’s ABN Lookup Tool will display your ABN as “Active”.

Updating an ABN

As a business owner, you are responsible for maintaining your ABN details and ensuring they are current. This includes business owner and associate details, postal and email addresses, GST registration status and contact information. The ABR requires you to update your details within 28 days of becoming aware of any changes to your business.

To update your ABN details, you can:

• use the ABR online services;
• ask your registered tax agent;
• lodge a form by mail to the ABR; or 
• call the ABR via 139 226. 

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Cancelling an ABN

If you have sold your business or no longer intend to trade and wish to cancel your ABN, you must inform the ABR. To confirm that your ABN has been cancelled, you should check that the ABR displays the ABN as “Cancelled”. You can also access this information by searching the business details in ABN Lookup. 

You can cancel your ABN online, send a form by mail or call the ABR directly. Before cancelling your ABN, you must pay out all of your liabilities and fulfil any government requirements. When you cancel your ABN, your business’ registration for GST will also be cancelled. It is important to note that if you wish to cancel your PAYG holding, you must do so before you cancel your ABN.

Key Takeaways

If your Australian Business Number (ABN) has been cancelled, whether by you or the Australian Business Register (ABR), you must reapply to continue trading. If your business structure remains the same, your previous ABN may be reactivated; otherwise, you’ll receive a new one. Business owners must also update ABN details within 28 days of changes and cancel their ABN if ceasing operations.

If you are reopening your business, our experienced business lawyers can assist as part of our LegalVision membership. For a low monthly fee, you will have unlimited access to lawyers to answer your questions and draft and review your documents. Call us today on 1800 485 860 or visit our membership page.

Frequently Asked Questions