If an ABN was canceled, the business expenses will only be claimed to the date that the ABN registration was canceled, rather than the end of the financial year?
The business was not GST registered.
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The date you close your business isn't necessarily the date you cancel your ABN.
"A business closes when the activities related to that business stop."
"If you permanently close your business, you need to cancel your ABN
within 28 days of stopping your business activities"
Pausing or permanently closing your business | Australian Taxation Office
The individual was advised by their tax accountant that they were more correctly running a hobby than a business, which was established over a few years. Based on the advise they canceled the ABN in the last few months.
To complete the information for their tax for the 25-26 FY, would they only include the income and expenses up to the time of their ABN registration, and view the rest as relating to the hobby?