What is meant by reactivation?

Reactivation means that a cancelled Australian business number (ABN) can be reactivated or restored to an active status. A reactivation occurs when the entity again becomes entitled to – and applies for – an ABN as a result of resuming an enterprise or starting a new one.

For example, Joe, a sole trader, sells his business and cancels his ABN. Some time later he starts another business. When Joe applies for an ABN for his new business, his original ABN will be reactivated.

The date of effect for reactivating the registration record is the new enterprise start date that is stated on the application for an ABN registration.

Note: When requesting reactivation, the entity will be asked to complete a new registration in order to update existing details on the record.