• Cancel tax type

    This screen displays all tax types that exist under a selected account. It displays a table at the bottom of the screen that shows:

    • all tax types attached to the account
    • the tax type status
    • the date from when the status of the tax type became effective.

    You can also cancel eligible tax types.

    Eligible tax types

    The following tax types can be cancelled if they are 'active', 'inactive' or 'non-reporting'.

    • GST (goods and services tax)
    • ITW (income tax withholding)

     GST – additional considerations

    Drivers in the taxi industry are required to be registered for GST even if their GST turnover falls below $75,000. In these circumstances, GST cannot be cancelled. For more information, refer to section 144-5 of A New Tax System (Goods and Services Tax) Act 1999.

    The GST tax type cannot be cancelled where there is an active:

    • FTC tax type
    • LCT tax type
    • WET tax type
    • deferred GST tax type – all deferred GST matters will need to be finalised prior to GST cancellation.

    Where you are registered as the representative for a ‘group registration’ for GST, you cannot cancel out of the group through this process.

    For more information in relation to GST groups refer to GST groups and branches 

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    ITW – additional consideration

    If you are registered as part of a ‘group registration’ for ITW, you cannot cancel out of the group through this process. 

    Australian business number (ABN) 

    An ABN cannot be cancelled through this process. To cancel your ABN using your online security credential, log in to the Australian Business Register.

    When your ABN is cancelled, online security credentials (Manage ABN Connections and AUSkeys) associated with the ABN will also be cancelled and you will not be able to access the portal or lodge any outstanding activity statements via our digital channels.

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    To cancel eligible tax types

    The following steps should be taken to cancel eligible tax types.

    1. Select the reason for cancellation.

    Only one reason for cancellation can be selected at a time.

    The reason selected for cancellation should be consistent with the particular tax type you have selected.

    For example, valid combinations would be: ‘Enterprise/business has closed down’ for GST, ITW, LCT or WET tax types, or ‘No longer employing’ for an ITW tax type.

    An example of an invalid combination would be: ‘Stopped operating on a GST registered basis and GST turnover is less than the GST registration turnover threshold’ as a reason for cancellation of an ITW tax type.

    Where a reason for cancellation would not be appropriate for the cancellation of a range of eligible tax types, you will need to complete separate cancellation processes for each tax type.

    If the reason for cancellation is that the client is deceased, the cancellation will not proceed unless this fact has been recorded on our client register.

    2. Enter the date cancellation is to take effect.

    The date of cancellation cannot be:

    • later than today’s date (if the date of effect is a future date, you must submit the request on or after this date)
    • before 1 July 2000
    • a date prior to the start date of the particular tax type. 
    If a different cancellation date applies to a range of tax types, you will need to undertake separate cancellation processes.

    3. Confirm or update the postal address for the account.

    The postal address is the address used by government departments and agencies as a point of contact to issue notices, correspondence and activity statements.

    4. Select the checkbox next to the tax type or types that are to be cancelled.

    5. Select the Next button.

    To complete this transaction

    Electronically sign the declaration page using your digital signature.

    You will need to sign the transaction with the same credential you logged in with. 

    For more information, refer to Definitions.

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Relying on our information - our commitment to you

We are committed to providing you with advice and guidance you can rely on, so we make every effort to ensure that what we give you is correct.

If you follow our advice or guidance and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the advice and guidance on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our advice and guidance does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

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