Small Business Restructuring (SBR)
Resolve ATO Pressure And Keep Trading — Specialist Restructuring For Eligible Companies
Small Business Restructuring (SBR) is a Legislated Government Program that allows eligible companies under financial pressure to restructure historical obligations, continue trading, and preserve what the directors have built — without ceasing operations or losing control of the company.
If your company is facing ATO pressure, mounting creditor demands, or a broken payment plan, expert guidance from a Small Business Restructuring Practitioner may help determine whether SBR is the right path to compromise historical obligations and keep the business operating.
Free consultation. No upfront fees.
Serving directors of companies across the country.
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Confidential Case Review
Directors Stay In Control
Specialist SBR Practitioner Advice
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⚠️ The Cost Of Waiting — Why Early Action Matters
What Typically Happens When ATO Pressure Is Left Unresolved
ATO pressure rarely resolves itself. Once a company falls behind on BAS lodgements, GST, PAYG, or superannuation, a predictable sequence of escalating actions tends to follow. Each stage narrows the options available to the director — and each stage compounds the financial and personal exposure.
Stage 1 — Early Pressure
Best Time To Act
BAS overdue, payment plan missed, or ATO reminder letters arriving. SBR eligibility is straightforward, options are widest, and the company can typically restructure with minimal disruption to operations.
Stage 2 — Formal Action
Options Narrowing
Garnishee notices issued, Director Penalty Notices delivered, or statutory demands served. Hard statutory deadlines now apply to specific responses. Restructuring is still available — but the timeline compresses sharply.
Stage 3 — Recovery Action
Critical Period
Funds garnisheed from bank accounts, personal liability under DPNs becomes enforceable, or winding-up applications filed. The company's ability to operate is materially impaired. Restructuring options narrow significantly.
Stage 4 — Insolvency
Restructuring No Longer An Option
Court-ordered winding-up, formal liquidation, or company closure. Directors face personal liability exposure. The business the directors built is gone, and SBR is no longer available as a path forward.
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The earlier in the sequence a director engages a Small Business Restructuring Practitioner, the wider the options — and the better the outcome for the company, the directors, and the creditors.
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Services offered by MCR Partners Pty Ltd, which holds an Australian Credit Licence 531570.
Situations Where SBR Specialist Guidance May Be Considered
Common Scenarios Where Early Restructuring Advice Helps
🏦 Mounting ATO Pressure
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Overdue BAS, unpaid GST, PAYG, or superannuation obligations that have grown beyond what the company can settle in a single payment. SBR may compromise these historical amounts.
📉 Broken Payment Plan
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An ATO payment arrangement that has defaulted, or is heading toward default. Once a payment plan breaks, the ATO typically escalates rapidly — restructuring before that point preserves the most options.
📩 Notice Or Demand Received
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Director Penalty Notice, garnishee notice, or statutory demand received from the ATO or other creditors. Each carries hard statutory deadlines that require immediate specialist review.
⚠️ Multiple Creditor Pressure
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Several creditors pursuing the company simultaneously — suppliers, the ATO, landlords. SBR can consolidate historical obligations into a single restructuring plan put to all creditors.
🛡️ Director Liability Concerns
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Concerns about insolvent trading, personal exposure under DPNs, or director disqualification. Early restructuring action can resolve company exposure and protect personal position.
📋 SBR Eligibility Criteria Apply
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To qualify, the company must meet specific liability thresholds and have current tax lodgements. A specialist consultation determines eligibility and identifies the right path.
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Specialist guidance helps directors choose the right restructuring path early — preserving options that disappear once the situation escalates.
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✅ The Recommended Path: Specialist-Guided Small Business Restructuring
Why SBR Is The Strongest Response For Most Eligible Companies
For most eligible companies under financial pressure, Small Business Restructuring is the strongest response available. It was designed specifically for the situation many directors find themselves in — a viable business with manageable historical obligations, where the directors want to keep operating and resolve the position without losing control. Engaging a Small Business Restructuring Practitioner early is the path that keeps the directors in control, protects the business, and resolves historical obligations through a formal government-backed program.
🎯 Directors Stay In Control
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Unlike voluntary administration or liquidation, the directors continue running the business throughout the SBR process. The SBRP supervises — but does not displace management.
💰 Compromise Historical Obligations
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A formal restructuring plan is put to creditors that may compromise historical liabilities — including ATO obligations, supplier arrears, and other unsecured amounts.
🏢 The Business Survives
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SBR is structured to preserve trading. The company keeps operating, retains staff, and maintains customer relationships throughout the process and beyond.
💼 Lower Cost Than Administration
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SBR is a streamlined alternative to traditional voluntary administration — designed for small business economics, with reduced complexity and contained professional fees.
📅 Defined Statutory Timeline
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A 20 business day proposal period to develop the plan, followed by a 15 business day acceptance period for creditors to vote. Predictable, time-bound, and end-to-end measured in weeks.
🔒 Protection From Recovery Action
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During the restructuring process, certain unsecured creditor recovery action is paused — providing breathing room for the plan to be developed and put to creditors.
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Where SBR isn't the right fit — for example, companies above the eligibility threshold or businesses no longer viable — a specialist consultation will identify the appropriate alternative path.
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⚠️ When Directors Seek Expert Advice
Situations That Warrant An Urgent Review
The company is unable to meet ATO obligations as they fall due
A payment arrangement with the ATO has defaulted or is at risk
A Director Penalty Notice, garnishee notice, or statutory demand has been received
Multiple creditors are applying simultaneous pressure
Directors are concerned about personal exposure or insolvent trading
The business is viable and worth preserving through restructuring
A professional consultation may help determine which restructuring path is the right option for your circumstances — and how quickly action needs to be taken.
Services offered by MCR Partners Pty Ltd
Australian Credit Licence 531570 — No Surprises, Just Results
Reduce Your Tax Obligations By Up To 70%
Through a transparent Legislated Government Program within 3 months. On average, we reduce more than 70% of the total ATO obligation amount.
20+ Years Experience
Work with registered practitioners who have years of experience handling ATO issues, creditor disputes, and formal restructuring processes.
10 Minute Callback
ATO pressure doesn't wait. Submit your details and a Restructuring Practitioner will call you back within 10 minutes during business hours.
Honest, Focused Guidance
Practitioners advise on where Small Business Restructuring fits and where alternative paths such as voluntary administration may be more appropriate — so you reach the right outcome, not just any outcome.
Dedicated Practitioners
Speak with a licensed professional about ATO obligations, creditor pressure, and practical next steps for restructuring your company.
Trusted By Directors
Helped hundreds of directors navigate ATO pressure, statutory demands, and restructuring with clarity and confidence.
Transparent Legal Process
The Small Business Restructuring (SBR) program is a Legislated Government Program. We explain every step in plain English so you always know what's happening.
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MCR Partners specialises exclusively in Small Business Restructuring — so the advice you receive is focused on what we do best, with referrals to other registered liquidators where a different path is appropriate.
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👤 Who Is A Small Business Restructuring Practitioner?
Understanding The Role Before You Appoint One
A Small Business Restructuring Practitioner (SBRP) is a registered liquidator who has been formally appointed to oversee a company's restructuring under the Small Business Restructuring regime introduced under the Corporations Act 2001. The role is specific, regulated, and distinct from the broader functions of a liquidator or voluntary administrator.
🛠️ What An SBRP Does
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Reviews the company's financial position and confirms eligibility for the SBR regime
Works with the directors to develop a formal restructuring plan
Certifies the plan and the supporting director declaration
Notifies and engages with creditors throughout the proposal period
Administers the plan once accepted, including distributing payments to creditors
⚖️ How The Role Differs
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Unlike a voluntary administrator, an SBRP does not take control of the company — directors continue to run the business
Unlike a liquidator, an SBRP is not winding the business up — the goal is preservation, not closure
All SBRPs are registered liquidators, but not every liquidator chooses to take SBR appointments
The appointment is regulated by ASIC and bound by specific independence and conduct requirements
The role is time-bound — defined statutory periods govern the proposal and creditor acceptance phases
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An SBRP supervises the restructuring process — the directors continue to run the business throughout.
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⚙️ How The Process Works
A structured and confidential evaluation
Submit your company's financial details through our secure form. A Restructuring Practitioner calls you back within 10 minutes during business hours.
The practitioner reviews your eligibility for SBR and the available restructuring options for your specific situation.
You receive guidance on the most effective path to resolve historical obligations and continue trading — with no obligation to proceed.
📞 What Happens After You Submit
Clear guidance. No pressure.
Intake team reviews your submitted company information
Restructuring Practitioner calls you back within 10 minutes during business hours
Eligibility for SBR is assessed and restructuring options are explained
Follow-up may occur to gather additional documentation
You decide how to proceed — no obligation
Free consultation. Confidential review.
Could Small Business Restructuring Save Your Company?
Understand Your Options
Free consultation. No upfront fees.
Real Outcomes From Directors Who Acted In Time
Verified results from MCR Partners' Small Business Restructuring clients
Concrete Construction (saved $331,404)
Company tax debt due to covid and non-compliant payment plans with the ATO. We didn't know how to stop the pressure building. Working with the team gave us better cash flow and healthier money management — continuing to trade has been absolutely life-changing. Very easy, a lot easier than anticipated. Extremely happy with the whole team.
Retail & Tutoring (saved $330,000)
Company tax obligation due to covid and related issues. We were really trying to find a solution to get on top of it but didn't know where to start. After the SBR process the company tax debt was reduced, stress dropped, we had an appropriate plan, and we were able to continue to trade. Very fast, efficient, very easy. I would definitely recommend it.
Labour Hire Contracting (saved $90,250)
The team made it easy. Reducing the tax made things a little easier and elevated the stress off our shoulders. Fantastic team. I'd recommend them to any and every one that I know.
Cafe & Hospitality (saved $152,071)
Company tax obligations in the food industry kept building due to Covid. We didn't know how to stop it. After the process it was reduced, we paid off the agreed amount, cash flow improved, and we're still trading with a great business now. Very simple, well-managed and easy. I've already recommended it to others.
Compliance & Privacy Policy
Restructuring and ATO obligation support is one of the services offered by MCR Partners Pty Ltd, which holds an Australian Credit Licence 531570.
We work alongside the Small Business Registered Practitioner and hold your hand through the process.
This process is fully legal, transparent, and designed to help eligible companies & trusts reduce their tax debt while staying in control.
All information on this website is general and not personal financial advice.
Results and savings shown are based on real client outcomes, but individual results may vary depending on your situation.
Your privacy is important to us.
Any details you share are kept private, secure, and confidential in line with the Privacy Act 1988 (Cth).
We never sell or share your information with third parties unless required by law or with your consent.