The Small Business Restructuring Process
The Assessment

The numbers are reviewed and the right solution is matched to the business, whether that's Small Business Restructuring, Voluntary Administration, or another path.

Phase 1: Proposal Development
Within 20 business days, 10-day extension possible

Restructuring Practitioner Appointed

The company appoints a small business restructuring practitioner (SBRP), who confirms it meets the eligibility criteria.

Business Keeps Trading

Directors stay in control of daily operations. The practitioner approves anything outside the ordinary course of business.

Creditors Notified

All creditors are told of the appointment. A moratorium begins, pausing most enforcement action while the plan is prepared.

Restructuring Plan Developed

The practitioner and directors set out how debts will be handled, often over a period of up to three years.

ATO Engaged

A draft proposal is shared with the ATO before submission, and the terms are refined together to strengthen the plan.

Proposal Statement Issued

Creditors receive the plan, the practitioner's assessment, and a recommendation to guide their vote.

Phase 2: Creditor Voting
Within 15 business days, 5 days to contest debts

Creditors Review and Vote

Creditors have 5 business days to contest the recorded debts, then vote. A majority of unrelated creditors by value must approve the plan.

Plan Accepted

The business continues under the restructured terms and begins making payments under the plan.

Plan Not Accepted

Directors stay in control. The business can keep trading, move to Liquidation, or consider Voluntary Administration.

Ongoing

Plan Delivered

Ongoing support keeps payments on track and the business steady.