The below scenario applies to users who want to amalgamate an expired business file under one user number and move it to another user number.
When winding down an old company file due to a change in tax structure to start a new company file with a new ABN, you may need to purchase a new subscription for the new company if the start and finish dates of the two companies don't coincide.
In this scenario, you will be assigned two user numbers to run the files concurrently; one for your old company and one for your new company.
Once you have wound down the business, ceased recording in the old company file and the old company subscription expired, you may want to keep a Read Only copy for your own historical records under your new company user number.
To do this, read Moving A File From One User Number To Another.
Once it appears under your new user number, you will need to assign a Read Only subscription to the locked, historical file. For instructions on how to do this, read Assign A Read Only Licence To A File.