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  • Director Penalty Notices

    Since June 1993 the ATO has had the power to collect outstanding PAYG tax and from 30 June 2012; outstanding superannuation. Making directors liable for a penalty in the same amount as the unpaid tax and superannuation.
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  • Liquidation

    Official liquidation is a process of a Court ordering the winding up of a company's affairs and the appointment of a liquidator in order to provide for a dismantling of a company's affairs and a fair distribution to creditors.
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  • Bankruptcy

    Bankruptcy is a legal process where a trustee is appointed to administer an insolvent person’s affairs in order to provide a fair distribution of that person’s assets to their creditors.
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  • Voluntary Administration

    Voluntary Administration is designed to assist companies to either come to a formal arrangement with their creditors to pay their debts, or are quickly and inexpensively placed into liquidation.
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  • Personal Property Securities Act

    The Personal Property Securities Act (PPSA) came into operation on 30 January 2012 and replaced a number of provisions in the Corporations Act dealing with the registration and exercising of securities over assets. The operations of the PPSA are significant in the event of the appointment of an external administrator or trustee.
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  • Part X—Personal Insolvency Agreement

    Part X (Part 10) is a part of the Bankruptcy Act that allows a debtor to enter into an arrangement with their creditors without being made bankrupt.
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