Where a company resolves by special resolution that it be wound up voluntarily, the winding up is taken to have begun or commenced:

(a)

if, when the resolution was passed, 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 resolution was passed, the company was under administration—on the section 513C day in relation to the administration; or

(c)

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

(d)

if the resolution is taken to have been passed because, at a meeting convened under section 445F, the company's creditors:

(i)

passed a resolution terminating a deed of company arrangement executed by the company; and

(ii)

also resolved under section 445E that the company be wound up;

on the section 513C day in relation to the administration that ended when the deed was executed;

(e)

otherwise—on the day on which the resolution was passed.