Key points
ACRA distinguishes solvent voluntary winding up, creditors’ voluntary winding up and court-ordered winding up. The solvent route requires the partners’ belief that debts can be paid within 12 months after commencement. Other routes depend on creditor involvement or a court order. A liquidator and statutory notifications form part of the process; the Manage winding up and General lodgement services support different filings.
Official source
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