The section 513C day in relation to the administration of a company is:
(aa) if, immediately before the administration began, the company was under restructuring--the day on which the restructuring began; or
(ab) if, immediately before the administration began, a restructuring plan had been made by the company but had not yet terminated--the day on which the restructuring that ended when the plan was made began; or
(a) if, when the administration began, a winding up of the company was in progress--the day on which the winding up is taken because of this Division to have begun; or
(b) otherwise--the day on which the administration began.