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    ABN Cancellation Checklist

    Checklist for cancelling an ABN when you stop carrying on a business or enterprise. Covers the full wind-down sequence: lodge all outstanding BAS and income tax returns, cancel GST registration, finalise PAYG withholding and STP, cancel any other registrations (FBT, PAYG instalments, WET, LCT), and notify the Australian Business Register. ABN cancellation is separate from GST deregistration; both must be done explicitly.

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    Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact ATO. Read our editorial scope →

    What it contains

    Comprehensive wind-down checklist organised in the order you need to complete each step: finalise employee obligations first, then lodge outstanding returns, then cancel each registration, then cancel the ABN itself. Each item includes what to do, where to do it, and the relevant deadline or time limit.

    How to use it

    Finalise employee obligations (if you have employees)

    Run the final pay for all employees. Report via Single Touch Payroll (STP) and mark each employee as 'final' in your STP-enabled software. Issue payment summaries if required. Lodge the STP finalisation declaration within 14 days. Pay any outstanding superannuation guarantee contributions by the next quarterly due date.

    Lodge all outstanding returns

    Lodge the final BAS or IAS for the period in which you stopped trading. If you are registered for GST, account for any GST adjustments on assets you are retaining for private use (Division 129, GST Act 1999). Lodge any outstanding annual income tax returns. Lodge the final FBT return if you were registered for FBT.

    Cancel each registration separately

    GST: apply online via myGov or through your tax agent (effective date = the date you stopped carrying on an enterprise). PAYG withholding: cancel via Business Portal once final STP is lodged. PAYG instalments: cancel when income tax return for the final year is lodged. FBT: cancel online. WET/LCT/fuel tax credits: cancel if applicable.

    Cancel the ABN

    Once all registrations are cancelled and all returns lodged, cancel the ABN itself via the Australian Business Register (abr.gov.au) or by calling 13 92 26. You can also ask your registered tax agent to do this. The ABN record remains on the public register as 'cancelled' with the cancellation date shown.

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    ABN CANCELLATION CHECKLIST

Business name: [Your business name]
ABN: [Your ABN]
Date business ceased: [Date]
Prepared by: [Your name / Tax agent name]
Date: [Today's date]

PART 1: EMPLOYEE OBLIGATIONS (skip if no employees)

[ ] Final pay run completed for all employees
    Date: ___________

[ ] STP finalisation declaration lodged (due within 14 days of last pay)
    Date lodged: ___________

[ ] All employees marked as 'final' in STP-enabled software

[ ] Outstanding superannuation guarantee paid
    Quarter ending: ___________  Amount: AUD ___________
    Due date: ___________  Date paid: ___________

[ ] PAYG withholding - final amounts reported on final BAS/IAS

[ ] Payment summaries issued (if required outside STP)

PART 2: OUTSTANDING RETURNS

[ ] Final BAS lodged
    Period: ___________ to ___________
    Date lodged: ___________
    Refund / liability: AUD ___________

[ ] GST adjustments on retained assets calculated (Division 129, GST Act 1999)
    Net adjustment: AUD ___________

[ ] Final income tax return lodged (or due date noted)
    Income year: ___________
    Date lodged / due date: ___________

[ ] Final FBT return lodged (if FBT-registered)
    FBT year ending 31 March: ___________
    Date lodged: ___________

[ ] Any outstanding activity statements for prior periods lodged
    Periods: ___________

PART 3: CANCEL REGISTRATIONS (do these BEFORE cancelling the ABN)

[ ] GST registration cancelled
    Effective date: ___________
    Method: [myGov / Business Portal / tax agent / phone]

[ ] PAYG withholding registration cancelled
    Date: ___________

[ ] PAYG instalment registration cancelled
    Date: ___________

[ ] FBT registration cancelled (if applicable)
    Date: ___________

[ ] Wine equalisation tax (WET) cancelled (if applicable)
    Date: ___________

[ ] Luxury car tax (LCT) cancelled (if applicable)
    Date: ___________

[ ] Fuel tax credits registration cancelled (if applicable)
    Date: ___________

[ ] TPAR - final Taxable Payments Annual Report lodged (if applicable)
    Period: ___________
    Date lodged: ___________

PART 4: CANCEL THE ABN

[ ] All registrations confirmed cancelled (check ATO Online Services)

[ ] ABN cancellation submitted
    Method: [abr.gov.au / phone 13 92 26 / tax agent]
    Effective date: ___________
    Confirmation received: Yes / No

PART 5: RECORD KEEPING

[ ] Business records archived (must retain for 5 years from the date
    you lodged the relevant return, or 5 years from the date you
    made the relevant transaction, whichever is later)

[ ] Bank account closure or redesignation to personal account

[ ] Business insurance policies cancelled

[ ] Domain names, subscriptions, and recurring payments cancelled

Notes:
  - ABN cancellation is separate from GST deregistration. Both are required.
  - Records must be kept for 5 years even after the ABN is cancelled (section 382-5, Schedule 1, TAA 1953).
  - If you restart the same business, you may be able to reactivate the same ABN.
  - If the business is a company or trust, ABN cancellation does not deregister the entity with ASIC.

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