Liquidator reporting obligations require periodic verified statements filed with the Registrar and Tribunal copies where supervised

Liquidators must file prescribed, affidavit-verified statements in duplicate with the Registrar-initially covering the first twelve months and thereafter at half-yearly intervals, with a final account filed when winding-up concludes; the Tribunal may extend filing time but costs of the application normally fall on the liquidator personally. If no receipts or payments occur in a reporting period, the liquidator must file the prescribed statement with an affidavit certifying no receipt or payments, and in supervised windings-up a copy must also be filed with the Tribunal.

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