CTHIn ForceAct
Corporations Act 2001
91Meaning of relation‑back day
Start here
Get a plain-English read of 91
Turn the raw legal text into a practical explanation grounded in Corporations Act 2001.
#### 91 Meaning of relation‑back day
For the purposes of this Act, the following table sets out the meaning of relation‑back day in relation to a winding up of a company or Part 5.7 body.
```html
<table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Relation</span><span>‑</span><span>back day</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>If:</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>the </span><span style="font-style:italic">relation</span><span style="font-style:italic">‑</span><span style="font-style:italic">back day</span><span> is:</span></p></td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:148.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the Court orders under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up; and</span></p><p class="Tablea"><span>(b) immediately before the order was made, the company was under administration; and</span></p><p class="Tablea"><span>(c) the order was made in response to an application filed at or after the beginning of the administration;</span></p></td><td style="width:148.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the section</span><span> </span><span>513C day in relation to the administration.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the Court orders under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up; and</span></p><p class="Tablea"><span>(b) immediately before the order was made, the company was under administration; and</span></p><p class="Tablea"><span>(c) the order was made in response to an application filed before the beginning of the administration;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the day on which that application was filed.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the Court orders under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up; and</span></p><p class="Tablea"><span>(b) immediately before the order was made, a deed of company arrangement had been executed by the company and had not yet terminated; and</span></p><p class="Tablea"><span>(c) the order was made in response to an application filed at or after the beginning of the administration that ended when the deed was executed;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the section</span><span> </span><span>513C day in relation to that administration.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the Court orders under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up; and</span></p><p class="Tablea"><span>(b) immediately before the order was made, a deed of company arrangement had been executed by the company and had not yet terminated; and</span></p><p class="Tablea"><span>(c) the order was made in response to an application filed before the beginning of the administration that ended when the deed was executed;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the day on which that application was filed.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the company resolves by special resolution that it be wound up voluntarily; and</span></p><p class="Tablea"><span>(b) immediately before the resolution was passed, the company was under administration; and</span></p><p class="Tablea"><span>(c) no application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the administration;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the section</span><span> </span><span>513C day in relation to the administration.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the company resolves by special resolution that it be wound up voluntarily; and</span></p><p class="Tablea"><span>(b) immediately before the resolution was passed, the company was under administration; and</span></p><p class="Tablea"><span>(c) an application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the administration, but that application was dismissed or withdrawn before the administration commenced;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the section</span><span> </span><span>513C day in relation to the administration.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the company resolves by special resolution that it be wound up voluntarily; and</span></p><p class="Tablea"><span>(b) immediately before the resolution was passed, the company was under administration; and</span></p><p class="Tablea"><span>(c) an application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the administration; and</span></p><p class="Tablea"><span>(d) that application had not been dismissed or withdrawn before the administration commenced;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the day on which that application was filed.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company, the company is taken to have passed a special resolution that it be wound up voluntarily because, at a meeting convened by the administrator of a deed of company arrangement executed by the company, the company’s creditors:</span></p><p class="Tablea"><span>(a) passed a resolution terminating the deed of company arrangement; and</span></p><p class="Tablea"><span>(b) also resolved under section</span><span> </span><span>445E that the company be wound up;</span></p><p class="Tabletext"><span>and either:</span></p><p class="Tablea"><span>(c) no application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the administration that ended when the deed was executed; or</span></p><p class="Tablea"><span>(d) an application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the administration that ended when the deed was executed, but that application was dismissed or withdrawn before the administration commenced;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the section</span><span> </span><span>513C day in relation to the administration that ended when the deed was executed.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company, the company is taken to have passed a special resolution that it be wound up voluntarily because, at a meeting convened by the administrator of a deed of company arrangement executed by the company, the company’s creditors:</span></p><p class="Tablea"><span>(a) passed a resolution terminating the deed of company arrangement; and</span></p><p class="Tablea"><span>(b) also resolved under section</span><span> </span><span>445E that the company be wound up;</span></p><p class="Tabletext"><span>and both:</span></p><p class="Tablea"><span>(c) an application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the administration that ended when the deed was executed; and</span></p><p class="Tablea"><span>(d) that application has not been dismissed or withdrawn before the first</span><span>‑</span><span>mentioned resolution is taken to have been passed;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the day on which that application was filed.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>10</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>in the case of a company, the company is taken to have passed a special resolution that it be wound up voluntarily because the Court made an order under section</span><span> </span><span>445D terminating a deed of company arrangement executed by the company, and either:</span></p><p class="Tablea" style="page-break-after:avoid"><span>(a) no application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the administration that ended when the deed was executed; or</span></p><p class="Tablea" style="page-break-after:avoid"><span>(b) an application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the administration that ended when the deed was executed, but that application was dismissed or withdrawn before the administration commenced;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>the section</span><span> </span><span>513C day in relation to the administration that ended when the deed was executed.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the company is taken to have passed a special resolution that it be wound up voluntarily because the Court made an order under section</span><span> </span><span>445D terminating a deed of company arrangement executed by the company; and</span></p><p class="Tablea"><span>(b) an application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the administration that ended when the deed was executed; and</span></p><p class="Tablea"><span>(c) that application has not been dismissed or withdrawn before the resolution is taken to have been passed;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the day on which that application was filed.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>12</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company, the company is taken to have passed a special resolution that it be wound up voluntarily because:</span></p><p class="Tablea"><span>(a) a deed of company arrangement executed by the company specifies particular circumstances in which the deed is to terminate and the company is to be wound up; and</span></p><p class="Tablea"><span>(b) those circumstances exist at a particular time;</span></p><p class="Tabletext"><span>and either:</span></p><p class="Tablea"><span>(c) no application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the administration that ended when the deed was executed; or</span></p><p class="Tablea"><span>(d) an application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the administration that ended when the deed was executed, but that application was dismissed or withdrawn before the administration commenced;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the section</span><span> </span><span>513C day in relation to the administration that ended when the deed was executed.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>13</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>in the case of a company, the company is taken to have passed a special resolution that it be wound up voluntarily because:</span></p><p class="Tablea" style="page-break-after:avoid"><span>(a) a deed of company arrangement executed by the company specifies particular circumstances in which the deed is to terminate and the company is to be wound up; and</span></p><p class="Tablea" style="page-break-after:avoid"><span>(b) those circumstances exist at a particular time;</span></p><p class="Tabletext" style="page-break-after:avoid"><span>and both:</span></p><p class="Tablea" style="page-break-after:avoid"><span>(c) an application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the administration that ended when the deed was executed; and</span></p><p class="Tablea" style="page-break-after:avoid"><span>(d) that application had not been dismissed or withdrawn before the resolution is taken to have been passed;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>the day on which that application was filed.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>14</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>because of Division</span><span> </span><span>1A of Part</span><span> </span><span>5.6, the winding up is taken to have begun on the day when an order that the company or body be wound up was made;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the day on which the application for the order was filed.</span></p></td></tr><tr><td style="width:24.9pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>16</span></p></td><td style="width:148.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the Court orders under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up; and</span></p><p class="Tablea"><span>(b) immediately before the order was made, the company was under restructuring; and</span></p><p class="Tablea"><span>(c) the order was made in response to an application filed at or after the beginning of the restructuring;</span></p></td><td style="width:148.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the section</span><span> </span><span>513CA day in relation to the restructuring.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>17</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the Court orders under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up; and</span></p><p class="Tablea"><span>(b) immediately before the order was made, the company was under restructuring; and</span></p><p class="Tablea"><span>(c) the order was made in response to an application filed before the beginning of the restructuring;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the day on which that application was filed.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>18</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the Court orders under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up; and</span></p><p class="Tablea"><span>(b) immediately before the order was made, a restructuring plan had been made by the company and had not yet terminated; and</span></p><p class="Tablea"><span>(c) the order was made in response to an application filed at or after the beginning of the restructuring that ended when the plan was made;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the section</span><span> </span><span>513CA day in relation to that restructuring.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>19</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the Court orders under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up; and</span></p><p class="Tablea"><span>(b) immediately before the order was made, a restructuring plan had been made by the company and had not yet terminated; and</span></p><p class="Tablea"><span>(c) the order was made in response to an application filed before the beginning of the restructuring that ended when the plan was made;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the day on which that application was filed.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>20</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the company resolves by special resolution that it be wound up voluntarily; and</span></p><p class="Tablea"><span>(b) immediately before the resolution was passed, the company was under restructuring; and</span></p><p class="Tablea"><span>(c) no application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the restructuring;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the section</span><span> </span><span>513CA day in relation to the restructuring</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the company resolves by special resolution that it be wound up voluntarily; and</span></p><p class="Tablea"><span>(b) immediately before the resolution was passed, the company was under restructuring; and</span></p><p class="Tablea"><span>(c) an application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the restructuring, but that application was dismissed or withdrawn before the restructuring commenced;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the section</span><span> </span><span>513CA day in relation to the restructuring.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>22</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>in the case of a company:</span></p><p class="Tablea"><span>(a) the company resolves by special resolution that it be wound up voluntarily; and</span></p><p class="Tablea"><span>(b) immediately before the resolution was passed, the company was under restructuring; and</span></p><p class="Tablea"><span>(c) an application for an order under section</span><span> </span><span>233, 459A, 459B or 461 that the company be wound up was filed before the beginning of the restructuring; and</span></p><p class="Tablea"><span>(d) that application had not been dismissed or withdrawn before the restructuring commenced;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the day on which that application was filed.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>23</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>any other case applies;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the day on which the winding up is taken, because of Division</span><span> </span><span>1A of Part</span><span> </span><span>5.6, to have begun.</span></p></td></tr></tbody></table>
```