The company made the announcement on Tuesday morning that it would close the Armidale store, and two in Victoria.

"The decision to close any store is difficult, particularly now that communities are being challenged during COVID-19," David Walker, Managing Director of BIG W, said.

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"Supporting our team remains our priority and we are committed to doing the right thing by them.

"Over the next five months, we will explore every redeployment opportunity available with team members who choose to continue their career at BIG W or with other Woolworths Group brands."

But the company did admit that it did not have confidence it could employ all Armidale employees elsewhere because it's a regional location.

The two other stores closing are in metropolitan Melbourne, and the company said it had full confidence that all employees would be re-employed within the company.

"We will continue to work with landlords as part of the network review. We remain committed to building a strong and sustainable BIG W that meets the needs of Australian families.

"Thank you to our customers for their ongoing community support."

Over the next three years, up to 30 stores will close, the company announced.