How to cancel an ABN
You should cancel your ABN if you stop carrying on your business, sell it, or change structure (for example from sole trader to company, which needs a new ABN).
How
Cancel through the Australian Business Register online services, by phone, or through your registered tax agent. Cancel your GST registration at the same time if you have one, and lodge any outstanding activity statements.
After cancellation
The record stays in the register with a cancelled status and the cancellation date. A cancelled ABN can be reactivated if you restart the same business.