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Crisis Guide

My Business Is Insolvent — What Are My Options?

Take a breath. You're not the first business owner to face this, and there are real options. This guide walks you through what to do right now, step by step.

TL;DR
  • Legal insolvency defined — a company is insolvent when it cannot pay its debts as and when they fall due
  • Five insolvency options — SBR ($15k–$30k, 60–80% debt reduction, director keeps control), VA ($50k+, director loses control, 3–6 months), Liquidation ($10k–$30k, business closes, 6–12 months), ATO Payment Plan (free, pay 100%), and Safe Harbour Protection (Section 588GA, ongoing advisory fees)
  • Warning signs of insolvency — can't pay debts when due, creditors chasing you, ATO debt growing (93% of SBR companies have ATO debt), overdue BAS or super, relying on new debt to pay old debt, trading at a loss for 3+ months
  • Director personal liability — under Section 588G of the Corporations Act 2001, insolvent trading exposes directors to personal liability and fines up to $200,000; ATO can issue Director Penalty Notices with only 21 days to respond; late lodgements trigger lockdown DPNs with no restructuring options
  • SBR track record — over 6,000 businesses have used SBR since January 2021; ASIC Report 810 shows 87% plan approval rate, 93% of companies still trading post-SBR, and ATO votes yes 90%+ of the time
  • First 48-hour action plan — stop incurring new debt, document financial position, check tax lodgements, build complete creditor list, prepare 13-week cash flow forecast, and get professional restructuring advice within 48 hours

Insolvency Does Not Mean Liquidation — You Have More Options Than You Think

Insolvency does not automatically mean liquidation. Since January 2021, over 6,000 Australian businesses have used Small Business Restructuring to reduce debts by 60-80% and keep trading. The key is acting quickly — the sooner you get advice, the more options remain open.

Warning Signs

6 Warning Signs Your Australian Business May Be Insolvent

The legal test is simple: can your company pay its debts as and when they fall due? If the answer is no, or you're not sure, these signs may confirm it.

Can't pay debts as they fall due

The legal test for insolvency in Australia. If you're juggling payments or robbing Peter to pay Paul, this may already apply.

Creditors are chasing you

Supplier calls, debt collector letters, or legal threats. Creditor pressure typically accelerates once one starts chasing.

ATO debt is growing

93% of SBR companies have ATO debt. Unpaid BAS, PAYG, or super is often the first sign of deeper cash flow problems.

Overdue BAS or super

Late lodgements can trigger Director Penalty Notices and lock you out of restructuring options.

Relying on new debt to pay old debt

Using credit cards, personal loans, or director loans to cover operating costs is a red flag.

Trading at a loss for months

If your P&L has been negative for 3+ months and there's no clear turnaround plan, the business may be insolvent.

If two or more of these apply to you

Your business may already be insolvent. This is not a judgement — it's a legal status with specific options and protections. The important thing is what you do next.

Compare Your Options

Australian Business Insolvency Options Compared — SBR vs VA vs Liquidation vs Payment Plan vs Safe Harbour

Every situation is different. Here's an honest comparison of the five main pathways available to insolvent Australian businesses.

Option Cost Debt Reduction Director Control Business Continues Timeline
Small Business Restructuring (SBR) Recommended $15,000-$30,000 60-80% 20 business days + 15 days voting
Voluntary Administration (VA) $50,000+ Varies Maybe 3-6 months
Liquidation $10,000-$30,000 N/A (business closes) 6-12 months
ATO Payment Plan Free to arrange None (pay 100%) Days to arrange
Safe Harbour Protection Advisory fees None directly Ongoing

For most viable small businesses with debt under $1M, SBR offers the best balance of debt reduction, cost, and control.

Triage Lens

The first decision is not "how do I save everything?" but "what outcome is still realistic?"

Insolvency triage works best when directors separate panic from facts. The practical goal is to stop personal risk from increasing, stabilise the cash picture, and decide quickly whether the business is genuinely viable with debt relief.

Protect the downside first

New debt, missed lodgements, and poor recordkeeping can make a hard situation materially worse.

Check whether the core business still works

If margins and demand remain viable, restructuring may still preserve the company.

Move before the options narrow

The earlier advice is taken, the more likely directors can use SBR or safe harbour effectively.

Advisor walking a distressed business owner through insolvency options
First 48 Hours

What to Do in the First 48 Hours After Discovering Insolvency

These six steps protect you personally and preserve the most options for your business.

1

Stop making the situation worse

Don't take on new debt, don't pay related parties ahead of other creditors, and don't sell assets below value. These actions can create personal liability.

2

Document everything from today

Start a written record of your financial position, decisions, and reasons. This protects you if insolvent trading is ever questioned.

3

Check your lodgements

Are your BAS, PAYG, and super lodgements up to date? Late lodgements can trigger lockdown DPNs and block SBR eligibility.

4

Build a complete debt picture

List every creditor, amount owed, and whether the debt is secured. Include ATO debt, suppliers, landlord, finance companies, and employee entitlements.

5

Prepare a 13-week cash flow

Map out your expected income and expenses for the next 13 weeks. This is the first thing any advisor will ask for.

6

Get professional advice within 48 hours

Speak with a restructuring practitioner or insolvency advisor, not just your regular accountant. Time is your most valuable asset right now.

The 48-hour rule: Most insolvency professionals say the difference between a good outcome and a bad one comes down to how quickly directors seek advice. Every week of delay reduces your options.

SBR Suitability

When Small Business Restructuring (SBR) Is Right for an Insolvent Business

SBR has helped thousands of Australian businesses survive insolvency. But it's not right for everyone. Here's an honest assessment.

SBR may be right if...

  • Your business is viable but crushed by debt (especially ATO debt)
  • Total debts are under $1 million
  • You want to stay in control and keep trading
  • Your tax lodgements are up to date (or can be caught up quickly)
  • You can afford to pay 20-40% of your debts over time
  • You haven't used SBR in the past 7 years

The ATO votes in favour of SBR plans over 90% of the time. SBR costs $15,000-$30,000 and takes approximately 20 business days.

SBR may NOT be right if...

  • Your business has no viable path to profitability even without debt
  • Total debts exceed $1 million (VA may be more appropriate)
  • Your tax lodgements are severely behind and can't be caught up quickly
  • You've already received a lockdown DPN
  • The business model itself is broken, not just the balance sheet
  • You want to close the business and move on (liquidation may be better)

Being honest about suitability saves time and money. A restructuring practitioner can assess your situation in an initial consultation.

Director Risk

Director Duties, Insolvent Trading Liability (Section 588G) & Safe Harbour Protection

This is the part most business owners don't know about until it's too late. Understanding your personal exposure is critical.

Insolvent trading (Section 588G)

Directors who allow a company to incur debts while insolvent can be held personally liable. Penalties can include personal liability for the debts and fines up to $200,000.

Safe harbour protection (Section 588GA)

If you suspect insolvency, you can access safe harbour protection by developing a course of action reasonably likely to lead to a better outcome than liquidation. This requires proper advice and documentation.

Director Penalty Notices

The ATO can issue DPNs making directors personally liable for unpaid PAYG, super, and GST. You have 21 days to respond. Late lodgements can trigger lockdown DPNs with no restructuring options.

Duty to prevent insolvent trading

Once you suspect insolvency, continuing to trade without a plan or professional advice creates increasing personal risk. The earlier you act, the more protection options are available.

The safe harbour defence is your protection

Under Section 588GA of the Corporations Act, directors who suspect insolvency can access safe harbour protection by taking appropriate steps — like engaging a restructuring practitioner and developing a turnaround plan. This means acting now actually protects you, even if the business ultimately doesn't survive. Doing nothing is the riskiest option. Learn more about insolvent trading risks and Director Penalty Notices.

Business director making a decision on restructuring and eligibility
The sooner you act, the more options you have

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Common Questions

Business Insolvency & Small Business Restructuring Frequently Asked Questions