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Mid market focus: Members’ voluntary liquidations for solvent SMEs


There are many reasons why an SME is compelled to be wound up. If it is the shareholders’ decision to deregister a solvent company, the following points should be considered.

Author profiles

Guy Brandon CTA
Photo of author, Guy BRANDON Guy is a partner at HLB Mann Judd WA and leads its Tax Consulting Division. He has over 25 years' commercial experience, with the last 15 years consulting in federal and state tax matters, including mergers and acquisitions and business structuring, likewise in the specific areas of capital gains tax and goods and services tax. Guy has also had commercial experience, having worked as a financial controller for various enterprises. As a result, he brings a practical aspect to his advice as well as the technical expertise through his Masters of Taxation. - Current at 01 January 2016
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Kim Wallman
Kim is the Principal of HLB Mann Judd (Insolvency WA) and was a past insolvency partner at EY. Kim has specialised in all aspects in insolvency field for in excess of 30 years and after leaving EY operated as KS Wallman & Co from 1995 to 2005. Since 2006 Kim has been operating as HLB Mann Judd (Insolvency WA). and a professional member of the Australian Restructuring Insolvency and Turnaround Association. - Current at 08 January 2018
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