Everything required to close an Australian business, properly.
ASIC deregistration, ATO and tax obligations, Corporations Act requirements, employee entitlements, and the record-keeping rules that apply after you close — organised by topic, with the specific rule or section behind each one.
Check where you stand, in a couple of minutes.
Closure eligibility assessment
Company or sole trader, debts, disputes, assets — find out whether you're clear for guided self-service closure or need a professional.
Start the assessment →Insolvency & director risk check
Can the business pay its debts as they fall due? A short screener for anyone worried it might be more than a simple closure.
Start the screener →Detailed solvency test
A longer, structured check across cash flow, creditors, tax and super, records, and personal exposure — based on the s95A cash flow test and the indicators registered liquidators look for.
Start the detailed test →Members' Voluntary Liquidation vs Voluntary Deregistration: Which Applies to You
Two different ways to close a solvent Australian company — a straightforward ASIC deregistration, or a formal Members' Voluntary Liquidation — and how to tell which one your situation needs.
What Happens If ASIC Deregisters Your Company Involuntarily
How ASIC's involuntary deregistration process works when annual review fees go unpaid, and why it's not a shortcut worth waiting for.
Reinstating a Deregistered Company: When It's Possible and What It Costs
How company reinstatement works if a deregistered company turns out to still be needed — an unpaid invoice, an asset that wasn't dealt with, or a dispute.
Company Assets Over $1,000? What to Do Before You Can Deregister
Assets worth $1,000 or more block voluntary deregistration — but unlike debt, it's a solvable, non-alarming problem. Here's how to clear it.
Directors' Duties When a Company Stops Trading
Directors' statutory duties don't pause when a company stops trading — what continues to apply between 'stopped trading' and 'formally closed'.
How to Voluntarily Deregister a Company with ASIC: Form 6010, Step by Step
The eligibility rules, the process, and what happens after you lodge Form 6010 to voluntarily deregister a Pty Ltd company in Australia.
Company Debts and Closing a Business: When You Can (and Can't) Voluntarily Deregister
Voluntary deregistration requires no outstanding liabilities. Here's what that means in practice, and what your options are if the company owes money.
Company Tax Obligations When Winding Up: Final Return, GST and PAYG
The ATO side of closing a Pty Ltd company — lodging a final tax return, cancelling GST, and finalising PAYG withholding before you deregister.
Capital Gains Tax When You Wind Up a Company and Distribute Assets
What CGT event happens when a company distributes its remaining assets to shareholders on wind-up, and why this matters even for a simple, debt-free closure.
Superannuation Guarantee Obligations When You Close Your Business
What happens to unpaid super guarantee amounts when a business closes, and why this is one of the areas directors can remain personally exposed.
Director Penalty Notices Explained: What Directors Are Personally Liable For
How director penalty notices work, which liabilities they cover (PAYG withholding, GST, and super guarantee), and why they matter most when a company is closing.
Single Touch Payroll: Finalising Employee Records When You Close
The STP finalisation step employers need to complete when closing a business with employees, and how it differs from a normal end-of-year finalisation.
Cancelling a Business Name, Trademark and Domain When You Close
The registrations that don't automatically lapse when you close a business — business names, trademarks, and domains — and what happens if you leave them active.
State Taxes and Registrations to Cancel When Closing a Business
Payroll tax, workers compensation, and other state-based registrations that need separate cancellation when you close — these aren't handled by ASIC or the ATO.
How Long Do You Need to Keep Business Records After Closing?
The general ATO and Corporations Act retention periods for tax records, and what a company or sole trader should actually hold onto after shutting down.
Closing a Sole Trader Business in Australia: The Full Checklist
Everything a sole trader needs to cancel — ABN, GST, business name, final BAS, bank accounts, records — before you stop trading.
Sole Trader vs Pty Ltd: How Closing Down Is Different for Each
Same goal, different mechanics — why closing a company involves ASIC and a formal deregistration process while closing a sole trader business mostly doesn't.