Corporations Act 2001
If the Court orders under section 233, 459A, 459B or 461 that a company be wound up, the winding up is taken to have begun or commenced:
(a) if, when the order was made, 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 order was made, the company was under administration - on the section 513C day in relation to the administration; or
(i) when the order was made, a provisional liquidator of the company was acting; and
on the section 513C day in relation to the administration; or
(ii) immediately before the provisional liquidator was appointed, the company was under administration;
(d) if, immediately before the order was made, a deed of company arrangement had been executed by the company and had not yet terminated - on the section 513C day in relation to the administration that ended when the deed was executed; or
(e) otherwise - on the day when the order was made.
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