How to check if an ABN is active

An ABN record shows one of two statuses.

Active

The ABN is current. The “from” date tells you when the ABN became active (or was last reactivated).

Cancelled

The ABN is no longer in use — the business closed, changed structure, or the registration was cancelled by the registrar. A cancelled ABN should not appear on new invoices.

What to do

If a supplier quotes a cancelled ABN, ask them for their current ABN before you pay. If a supplier doesn't give you a valid ABN, you may be required to withhold tax from the payment under the “no ABN withholding” rules — see the ATO website for details.