Employers that have gone into liquidation 277-04190000
Expand allThis document outlines information relating to employers that go into liquidation, administration or receivership. It does not relate to individual customers whose businesses go into liquidation, administration or receivership.
Employer debt
An employer owes a debt to the Services Australia if an amount is payable to the Registrar under employer withholding (EW) by subsection 47(1) of the Child Support (Registration and Collection) Act 1988. The agency is a priority creditor in insolvency processes for child support deductions, not for penalties, costs or fines, and the insolvency agent must be made aware of this.
Note: in this document the term insolvency process refers to liquidation, administration or receivership. The term insolvency agent refers to the person(s) in charge of the insolvency process. Specific processes for each type of insolvency will be noted in this document where relevant.
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Related links
Non-pursuit of employer Child Support debts
Non-pursuit of individual Child Support debts
Child Support late payment penalties and estimate penalties
Organisation contacts Cuba Process Help