If the Court orders under section 233, 459A, 459B or 461 that a company be wound up, the winding up is taken to have begun or commenced:

(a)

if, when the order was made, a winding up of the company was already in progress—when the last-mentioned winding up is taken because of this Division to have begun or commenced; or

(b)

if, immediately before the order was made, the company was under administration—on the section 513C day in relation to the administration; or

(c)

if:

(i)

when the order was made, a provisional liquidator of the company was acting; and

(ii)

immediately before the provisional liquidator was appointed, the company was under administration;

on the section 513C day in relation to the administration; or

(d)

if, immediately before the order was made, a deed of company arrangement had been executed by the company and had not yet terminated—on the section 513C day in relation to the administration that ended when the deed was executed; or

(e)

otherwise—on the day when the order was made.