Commonwealth Consolidated Acts Commonwealth Consolidated ActsWhere a company resolves by special resolution that it be wound up voluntarily, the winding up is taken to have begun or commenced:
(a) if, when the resolution was passed, a winding up of the company was already in progress--when the last - mentioned winding up is taken because of this Division to have begun or commenced; or
(b) if, immediately before the resolution was passed, the company was under administration--on the section 513C day in relation to the administration; or
(c) if, immediately before the resolution was passed, a deed of company arrangement had been executed by the company but had not yet terminated--on the section 513C day in relation to the administration that ended when the deed was executed; or
(d) if the resolution is taken to have been passed because the company's creditors:
(i) passed a resolution terminating a deed of company arrangement executed by the company; and
(ii) also resolved under section 445E that the company be wound up;
on the section 513C day in relation to the administration that ended when the deed was executed; or
(da) if the resolution is taken to have been passed under section 446AA because of:
(i) the making of an order under section 445D by the Court terminating a deed of company arrangement executed by the company; or
(ii) the existence of circumstances that are specified in a deed of company arrangement executed by the company to be circumstances in which the deed is to terminate and the company is to be wound up;
on the section 513C day in relation to the administration that ended when the deed was executed; or
(db) if, immediately before the resolution was passed, the company was under restructuring--on the section 513CA day in relation to the restructuring; or
(dc) if, immediately before the resolution was passed, a restructuring plan had been made by the company but had not yet terminated--on the section 513CA day in relation to the restructuring that ended when the plan was made; or
(e) otherwise--on the day on which the resolution was passed.