If your business changes or ceases

You must cancel your GST registration if you close or sell your business.

You may need to cancel your GST registration if your business structure changes (such as, from a partnership to a company).

You can't operate on a GST-registered basis after the date you cancel your GST registration. You may also need to cancel your ABN.

Next steps  

• Cancelling your GST registration
• Completing your last GST activity statement
• Cancelling your ABN registration

See also  

• Working out your GST turnover

When you must cancel your GST registration and how to complete your last GST activity statement.