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Glossary

Insolvency & Bankruptcy glossary

Insolvency law in Australia covers corporate external administration under the Corporations Act 2001 (Cth) and personal bankruptcy under the Bankruptcy Act 1966 (Cth). This glossary covers 40 commonly used terms.

In short

This is a glossary of 40 key terms used in Australian insolvency and bankruptcy practice. Each entry has a plain-English definition and, where relevant, a citation to the Corporations Act or Bankruptcy Act.

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40 terms

Definitions

Administrator

A registered liquidator appointed to a company under Part 5.3A to take control and recommend the company's future.

Corporations Act 2001 (Cth) s 436A

AFSA

The Australian Financial Security Authority — the regulator of personal insolvency and administrator of bankruptcies without trustees.

Bankruptcy Act 1966 (Cth)

Antecedent transaction

A transaction entered into before an insolvency that may be voidable — such as an unfair preference or uncommercial transaction.

Corporations Act 2001 (Cth) Part 5.7B

ASIC

The Australian Securities and Investments Commission — the corporate regulator that oversees registered liquidators and enforces the Corporations Act.

Australian Securities and Investments Commission Act 2001 (Cth)

Bankruptcy

The legal status of an individual who cannot pay their debts as they fall due, whose property vests in a trustee for distribution to creditors.

Bankruptcy Act 1966 (Cth)

Bankruptcy notice

A formal demand served on a debtor based on a judgment debt, failure to comply with which is an act of bankruptcy.

Bankruptcy Act 1966 (Cth) s 41

Committee of inspection

A committee of creditors established to advise and monitor an external administrator.

Corporations Act 2001 (Cth) s 80-10

Creditor's petition

A petition filed with the Federal Court or Federal Circuit and Family Court by a creditor seeking a sequestration order against a debtor.

Bankruptcy Act 1966 (Cth) s 43

Debt agreement

A binding agreement under Part IX of the Bankruptcy Act between a debtor and their creditors as an alternative to bankruptcy.

Bankruptcy Act 1966 (Cth) Part IX

Deed of company arrangement (DOCA)

A binding arrangement between a company and its creditors to satisfy debts on specified terms, approved at a watershed meeting during voluntary administration.

Corporations Act 2001 (Cth) Part 5.3A Division 10

Director penalty notice (DPN)

A notice issued by the ATO making a director personally liable for certain company tax debts such as PAYG and SGC.

Taxation Administration Act 1953 (Cth) Schedule 1 Division 269

Discharge

The release of a bankrupt from most pre-bankruptcy debts, typically three years and one day after filing.

Bankruptcy Act 1966 (Cth) s 149

Dividend

A distribution paid to creditors by a liquidator or trustee out of the realised assets of the insolvent estate.

Corporations Act 2001 (Cth) s 75-100

Examination

A public or private examination of a person about a company's examinable affairs or a bankrupt's financial affairs.

Corporations Act 2001 (Cth) ss 596A-596B

External administration

A collective term for voluntary administration, liquidation, receivership, and schemes of arrangement under which a company's affairs are handled by a third party.

Corporations Act 2001 (Cth)

Garnishee order

An order directing a third party who owes money to the judgment debtor to pay the funds to the judgment creditor instead.

Insolvency

The state of being unable to pay debts as and when they become due and payable. A key threshold for external administration.

Corporations Act 2001 (Cth) s 95A

Insolvent trading

A director's breach of duty under section 588G of the Corporations Act by permitting a company to incur debts when it is insolvent.

Corporations Act 2001 (Cth) s 588G

Liquidation

The winding up of a company — realising assets, paying creditors, and distributing any surplus to shareholders.

Corporations Act 2001 (Cth) Part 5.4

Liquidator

A registered liquidator appointed to wind up a company, with statutory powers to realise assets and distribute proceeds to creditors.

Corporations Act 2001 (Cth)

Netting off

The set-off of mutual debts and credits between an insolvent party and a counterparty, leaving a single net amount payable.

Corporations Act 2001 (Cth) s 553C

Official Trustee

The statutory trustee within AFSA who administers bankrupt estates where no registered trustee has been appointed.

Bankruptcy Act 1966 (Cth)

Personal insolvency agreement (PIA)

A binding agreement under Part X of the Bankruptcy Act between a debtor and creditors as an alternative to bankruptcy.

Bankruptcy Act 1966 (Cth) Part X

Phoenix activity

The deliberate transfer of assets from a failing company to a new entity to avoid paying creditors, now subject to specific anti-phoenixing provisions.

Corporations Act 2001 (Cth) Part 5.7B

Priority creditor

A creditor whose claim ranks ahead of other unsecured creditors in the statutory priority waterfall, most notably employee entitlements.

Corporations Act 2001 (Cth) s 556

Proof of debt

A formal claim lodged with a liquidator or trustee setting out the amount and basis of a creditor's debt.

Corporations Act 2001 (Cth) s 553

Receivership

The appointment of a receiver, typically by a secured creditor, to take control of charged assets and apply the proceeds to the secured debt.

Corporations Act 2001 (Cth) Part 5.2

Restructuring (small business)

A simplified external administration process under Part 5.3B for eligible small companies to restructure debts while directors remain in control.

Corporations Act 2001 (Cth) Part 5.3B

Safe harbour

A statutory defence to insolvent trading for directors who develop a course of action reasonably likely to lead to a better outcome than immediate administration or liquidation.

Corporations Act 2001 (Cth) s 588GA

Secured creditor

A creditor who holds security over the debtor's property and is entitled to realise that security in satisfaction of their debt.

Personal Property Securities Act 2009 (Cth)

Sequestration order

A court order making a person bankrupt on a creditor's petition. The date of the order is the date of bankruptcy.

Bankruptcy Act 1966 (Cth) s 43

Statement of affairs

A document disclosing a debtor's or company's assets, liabilities, and financial position, required at the outset of external administration or bankruptcy.

Bankruptcy Act 1966 (Cth) s 54

Statutory demand

A formal written demand for a debt of at least the statutory minimum served on a company, failure to comply with which creates a presumption of insolvency.

Corporations Act 2001 (Cth) s 459E

Trustee in bankruptcy

A registered or official trustee who administers a bankrupt estate, realises the bankrupt's divisible property, and distributes to creditors.

Bankruptcy Act 1966 (Cth)

Uncommercial transaction

A transaction that a reasonable person in the company's circumstances would not have entered into, potentially voidable against the liquidator.

Corporations Act 2001 (Cth) s 588FB

Unfair preference

A payment or transaction that gives a creditor more than they would receive in a winding up, which may be recovered by the liquidator.

Corporations Act 2001 (Cth) s 588FA

Voidable transaction

A transaction that a liquidator may seek to have set aside or reversed under Part 5.7B of the Corporations Act.

Corporations Act 2001 (Cth) Part 5.7B

Voluntary administration

A short-term procedure in which an administrator takes control of a company to investigate its affairs and recommend a DOCA, return to directors, or liquidation.

Corporations Act 2001 (Cth) Part 5.3A

Watershed meeting

The second meeting of creditors in a voluntary administration at which creditors vote on the company's future.

Corporations Act 2001 (Cth) s 439A

Winding up in insolvency

Court-ordered liquidation of a company on the ground that it is unable to pay its debts.

Corporations Act 2001 (Cth) s 459A
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