Who can apply for Company Deregistration

The legislation relating to the deregistration of a company is liberal in that an applicant does not require any specific qualifications. The applicant must be the company, a director of the company, a member of the company or a liquidator of the company.

The practicalities are that an applicant needs to be concerned about a number of statutes such as the Income Tax Assessment Act, Fringe Benefits Tax Assessment Act and the Stamp Duties Act. Therefore, in practice, in many cases the process is handed over to a specialist with the relevant experience.

Any proposed deregistration applicant should make themselves very familiar with the full range of responsibilities and powers in making the application.

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