Half Price Engagements – Ask about eligibility during your free consultation

Corporate Insolvency Specialists. Your options are not gone.

ATO debt piling up? Company can’t pay what it owes? Speak directly and confidentially with a Registered Liquidator, not a call centre, not a referral broker. We’ll assess your position honestly, explain every option, and act fast where deadlines apply.

Everything you tell us is confidential. Talking to us commits you to nothing.

Take back control of your situation

Book Your Free Confidential Consultation

Tell us a little about what’s happening. A Registered Liquidator will call you back, usually within one business hour.

What we do

There Is More Than One Way Through. We'll Find the Right One.

Most directors assume liquidation is the only path. Often it isn’t. The right course depends on whether the business can be saved, what the ATO position looks like, and your personal exposure.

Registered Liquidator | ARITA & CPA Australia
Rescue the business

Voluntary Administration

An independent administrator takes control while a rescue plan is put to creditors, often through a Deed of Company Arrangement. Trading can continue while the plan is negotiated. This is our specialty, including trading companies on to protect value, jobs and sale prospects.

Close the company on your terms

Creditors' Voluntary Liquidation

An orderly, director-initiated wind-up of a company that can’t pay its debts. Done properly and early, it can limit further exposure and bring the pressure to an end. Employee entitlements are handled under the government FEG scheme where eligible.

Restructure debt, keep control

Small Business Restructuring (SBR)

For eligible companies with total liabilities under $1 million, an SBR lets you stay in control of the business while a restructuring plan — often significantly compromising ATO and other debts — is put to creditors. A powerful option for viable businesses weighed down by tax debt, and one of the permitted responses to a Director Penalty Notice.

Half Price Engagements – Ask about eligibility during your consultation.

Get Clear on Where You Stand Today

One confidential conversation with a Registered Liquidator, and you’ll know exactly what your options are. That alone changes everything.

Choose your adviser carefully

Why a Registered Liquidator Is the Smart Choice

ASIC actively warns directors about unregulated “pre-insolvency advisers” who promise easy ways out. Insolvency advice should come from a practitioner who is registered, regulated and accountable. Here’s the difference:

With Roger & Carson

With Unregulated "Pre-Insolvency Advisers"

Your clarity and peace of mind come first before you commit to anything.

You receive honest advice and senior attention, and you can verify our registration at any time on ASIC’s public register of liquidators.

You're not the first and you won't be the last

Situations We Help Directors Through Every Week

Whatever brought you here, the odds are we’ve guided a director through it before. These are the most common: 

Mounting ATO debt

BAS and PAYG debts have crept up, payment plans have defaulted, and the ATO’s letters are getting sharper. The majority of directors we help start exactly here.

A Director Penalty Notice arrived

You may have as little as 21 days before company tax debt becomes your personal liability. The right response depends on which type of DPN you’ve received and ct immediately.

Statutory demand or wind-up application

A creditor has escalated to formal action. The clock is now running, but early advice can still change the outcome significantly.

Can't cover wages or super

Payroll is becoming a monthly scramble and super is falling behind, which carries personal risk for directors. There are ways to protect your employees and yourself.

Worried about personal liability

Personal guarantees, insolvent trading, the family home, the fear of what happens to you is often worse than the reality. We’ll map your actual exposure, confidentially.

Ready to close and start again

The business has run its course and you want a clean, orderly exit that protects your ability to move forward. Done properly, that’s exactly what liquidation provides.

Your liquidator, not a leverage model

Meet the Practitioner Behind Every Matter

Director Nic Raja is a Registered Liquidator and CPA with over 20 years of experience in corporate insolvency, personally overseeing complex external administrations across construction, professional services, hospitality, retail, real estate and transport.

Direct access, start to finish

Your matter is handled by the Registered Liquidator personally, not passed down to a junior team after the first meeting. Ask a question, get the decision maker.

Trade-on specialists

Established for 8 years, with our specialty being voluntary administrations that trade the business on, protecting value, jobs and sale prospects rather than simply switching the lights off.

Strategic, not just procedural

An extensive network built across industries means we bring in the right expertise, legal, valuation, industry specific, to engineer solutions, not just process paperwork.

Our commitment to you

Honest Advice, Senior Attention, No Surprises

We stand behind how we work. Your clarity and peace of mind are the commitment.

Strict Confidentiality

Seeking advice triggers nothing: no notifications, no filings, no flags. Nothing becomes public unless and until you decide.

Same-Day Urgent Response

DPN deadlines, wind-up hearings and enforcement are triaged immediately. When the clock is running, so are we.

Transparent Fees

The honest numbers, and how they’d be funded, explained in your first conversation, before anything is signed. No surprises later.

Senior Staff Only

Every matter is managed by senior practitioners from the first call to the final report. Your file is never a training exercise.

Time-critical

Received a Director Penalty Notice? You may have as little as 21 days before the debt becomes your personal liability. Don’t let the clock run out.

What happens next

What to Expect From First Call to Resolution

A confidential conversation

Reach out by phone or request a callback. Share what's going on, the debts, any ATO correspondence, the pressure you're under. There's no judgement, no obligation, and no cost to talk.

An honest assessment

We look closely at your company's position and what it means for you personally, then walk you through every realistic path forward, both formal and informal, including options that don't involve engaging us at all.

A clear plan with transparent fees

Before you commit to anything, you'll understand exactly what's involved, what it costs, and how funding would work, confirmed in writing and free of jargon.

Appointment and execution

Once you're ready to proceed, we move quickly. Deadlines can be met, and any creditor contact is redirected our way so it's off your plate.

Resolution and your fresh start

We manage the process from appointment to completion, keeping you updated at every step, so you can turn your attention to what's next for your business.

Where we work

Sydney-Based. Acting for Companies Australia Wide.

Registered Liquidators can be appointed to companies anywhere in Australia. Consultations by phone or video, wherever you are.

Ready to take back control?

Tell us about your company’s situation. We’ll arrange a confidential consultation, by phone, video or at our Barangaroo office, and map your options clearly.

Level 35, One International Towers, 100 Barangaroo Avenue, Sydney NSW 2000

Straight answers

The Questions Directors Actually Ask Us

You’re not the first director to sit across from us with these worries. Here’s what we tell people, honestly.

What are the implications of liquidation for me personally?

Usually a company’s debts belong to the company, that’s the point of the structure. But there are important exceptions: personal guarantees you’ve signed, Director Penalty Notices for unpaid PAYG, super and GST, and potential insolvent trading claims if the company kept incurring debts while insolvent. The earlier you act, the more of these exposures can be contained. In your consultation we’ll go through each one against your actual circumstances.

Don’t let this stop you from calling. It’s one of the most common concerns we hear, and it’s rarely the barrier people expect. Liquidation costs are typically paid from the company’s assets, not out of your pocket upfront. Where a company has few or no assets, there are still realistic funding options, and we’ll walk through them openly in your first conversation, before anything is signed. The consultation itself is free. We’re transparent about numbers from the first call: you’ll know exactly what’s involved and how it would be funded before you make any decision. No surprises later.
A DPN is the ATO’s mechanism for making certain company tax debts (PAYG withholding, super guarantee, GST) personally payable by directors. With a standard “non-lockdown” DPN, you generally have 21 days from the date on the notice to take one of the permitted actions, which can include appointing an administrator, a small business restructuring practitioner or a liquidator, to avoid personal liability. “Lockdown” DPNs are different: if lodgements were made late, the liability can already be locked to you personally. Which type you’ve received changes everything, so bring the notice to your consultation, or read it to us over the phone today.
Protecting employees is one of our stated priorities in every administration. In a liquidation, eligible employees can claim unpaid wages, leave and redundancy through the Australian Government’s Fair Entitlements Guarantee (FEG) scheme, and employee entitlements rank ahead of most other creditors. In a voluntary administration, a successful rescue can preserve the jobs themselves.
Usually a company’s debts belong to the company, that’s the point of the structure. But there are important exceptions: personal guarantees you’ve signed, Director Penalty Notices for unpaid PAYG, super and GST, and potential insolvent trading claims if the company kept incurring debts while insolvent. The earlier you act, the more of these exposures can be contained. In your consultation we’ll go through each one against your actual circumstances.
Usually a company’s debts belong to the company, that’s the point of the structure. But there are important exceptions: personal guarantees you’ve signed, Director Penalty Notices for unpaid PAYG, super and GST, and potential insolvent trading claims if the company kept incurring debts while insolvent. The earlier you act, the more of these exposures can be contained. In your consultation we’ll go through each one against your actual circumstances.
Will my creditors or the ATO find out? Completely confidential. Seeking advice triggers nothing: no notifications, no filings, no flags. Nothing becomes public unless and until a formal appointment is made, and that decision stays entirely yours. Directors often talk to us months before anything happens, purely to understand where they stand.

An important, honest distinction. Before any appointment, we can speak with you frankly and confidentially about your company’s position and the options available. However, once formally appointed as liquidator or administrator, we act independently in accordance with the Corporations Act, in the interests of the company’s creditors as a whole, not for any individual. Any registered practitioner who tells you otherwise isn’t being straight with you. We’ll explain exactly what this means for you, and where you may want your own independent legal or accounting advice, before any decision is made.

Usually a company’s debts belong to the company, that’s the point of the structure. But there are important exceptions: personal guarantees you’ve signed, Director Penalty Notices for unpaid PAYG, super and GST, and poatential insolvent trading claims if the company kept incurring debts while insolvent. The earlier you act, the more of these exposures can be contained. In your consultation we’ll go through each one against your actual circumstances.
Half Price Engagements – Ask about eligibility during your free consultation

Corporate Insolvency Specialists. Your options are not gone.

ATO debt piling up? Company can’t pay what it owes? Speak directly and confidentially with a Registered Liquidator, not a call centre, not a referral broker. We’ll assess your position honestly, explain every option, and act fast where deadlines apply.

Everything you tell us is confidential. Talking to us commits you to nothing.

Take back control of your situation

Book Your Free Confidential Consultation

Tell us a little about what’s happening. A Registered Liquidator will call you back, usually within one business hour.

Roger & Carson Pty Ltd

Boutique corporate insolvency firm — voluntary administrations, creditors’ voluntary liquidations, court liquidations, secured party receiverships and forensic accounting. We do not handle personal bankruptcy matters. Level 35, One International Towers, 100 Barangaroo Avenue, Sydney NSW 2000.

General information only — nothing on this page is legal or financial advice for your specific circumstances, and past outcomes do not guarantee future results. Timeframes such as Director Penalty Notice response periods depend on the notice you have received; always obtain advice on your own documents. Where a formal appointment is made, the liquidator or administrator acts independently under the Corporations Act 2001 (Cth), and practitioner remuneration is subject to the approval processes required by that Act. You can verify liquidator registration on ASIC’s public register.

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