Overview and Legislation - Reactivation of an ABN

Purpose

To provide the policy for the reactivation of an Australian business number (ABN).

Reactivate - a client can have their ABN reactivated when their existing record already exists on the Australian Business Register (ABR) with a status of cancelled. For example, the client initially sold their business and cancelled their ABN and then 12 months later purchased a new business.

The request for reactivation can only be made by completing an online application via the ABR website or by lodging a paper ABN registration form. For further information, refer to How do I reactivate my ABN?

Relevant legislation

Are you entitled to an ABN?

Section 8 A New Tax System (Australian Business Number ) Act 1999 (ANTS [ABN] Act 1999)

Applying for registration.

Section 9 ANTS (ABN) Act 1999

Registrar must register you if conditions met.

Section 10 ANTS (ABN) Act 1999

Steps taken by Registrar to register you.

Section 11 ANTS (ABN) Act 1999

Refusal to register.

Section 13 ANTS (ABN) Act 1999

When your registration can be cancelled.

Section 18 ANTS (ABN) Act 1999

Review of decision.

Section 21 ANTS (ABN) Act 1999