General Dividends
Notice to be given to creditors to lodge Proofs of Debt:
at least 21 days before Declaration
Minimum time after Declaration before payment of Dividend:
No time Limit. The dividend may be paid immediately after the end of the lodgement period.
Minimum Dividend:
Liquidators are not required to pay a dividend under $25.00 to any creditor.
Statutory Demands
Minimum amount for the issuance of a Statutory notice:
$2,000
Time period for compliance
The debtor has 21 days to pay the debt or be deemed insolvent
Insolvency Related Offences
Non-Disclosure or Misrepresentation
section 590(1) - $10,000 or 2 years
Knowingly Receiving property of company
section 590(5) - $5,000 or 1 year
Frauds by Officers of company
section 596 - $10,000 or 2 years
Falsification of company books and records
section 1307 - $10,000 or 2 years
Providing False or Misleading statement
section 1308 - $10,000 or 2 years