Creditors of Mirrors Care Pty Ltd were due to meet at 10:30 on the morning of 19 August. Proofs and proxies were due at 4:00pm the day before. On 18 August, the Federal Court in Western Australia ordered the company wound up.

The order was made on 18 August 2026. Mathew Woods of KPMG in Perth was appointed liquidator, with Lauren Duncan as joint appointee. The company is Mirrors Care Pty Ltd, ACN 629 698 684.

Eleven days earlier, on 7 August, the company had appointed its own voluntary administrators.

22 May 2026. The Deputy Commissioner of Taxation, who brings the Australian Taxation Office's court recovery actions, commenced a winding-up application against the company in the Federal Court in Western Australia, action number WAD181/2026. The notice listed it for hearing on 14 July. ASIC published it on 8 July.

7 August 2026. The company appointed Robert Allan Jacobs and Andrew Michael Smith voluntary administrators under section 436A, following a resolution of its directors. A first meeting of creditors was set for 19 August at 10:30am by video conference, with proofs and proxies due at 4:00pm on 18 August. ASIC published the appointment on 12 August.

18 August 2026. The Federal Court ordered the company wound up and appointed a liquidator.

Section 440A(2) of the Corporations Act provides that where a winding-up application is before the court and the company is under administration, the court is to adjourn the application if satisfied that continuing the administration, rather than winding the company up, is in the creditors' interests. The published notice does not state whether an adjournment under section 440A(2) was sought, what evidence was put before the court, or how the court dealt with the existing administration before making the winding-up order.

Mirrors Care is a registered NDIS provider based in Rockingham, south of Perth. The NDIS Quality and Safeguards Commission records it as also known as Mirrors Care, Mirrors WA and Sandpit Community Care. Sandpit Community Care is registered to the company as a business name.

The Commission's provider register currently lists the company as approved until 22 September 2026 across twelve registration groups, among them Supported Independent Living, Accommodation/Tenancy and Daily Tasks/Shared Living. It lists six outlets: the Rockingham head office, one in Port Kennedy, two in Waikiki, one in Kelmscott and one in Hamilton Hill.

The winding-up order was made on 18 August, so the provider register may not yet reflect the company's new insolvency status.

Two regulatory actions sit on the Commission's public record. Both concern alleged regulatory non-compliance; neither concerns the company's financial position.

On 20 September 2023 the Commission issued Mirrors Care a compliance notice under section 73ZM of the National Disability Insurance Scheme Act 2013, to address alleged non-compliance with the Restrictive Practices and Behaviour Support Rules, the Incident Management and Reportable Incidents Rules, and the Provider Registration and Practice Standards Rules. The Commission records that notice as no longer in force from 10 December 2025.

On 15 April 2025 the Commission issued the company one infringement notice. The decision was based on the company having allegedly contravened section 73J of the Act, because it allegedly breached a condition of its registration to comply with the Code of Conduct Rules.

The published notice does not state which proceeding the order was made in. The ATO's application WAD181/2026 was on foot, and both were in the same court, but the notice does not connect them.

The winding-up order ended the voluntary administration. What services are being delivered at the six listed outlets, the creditor position and any recoveries are not addressed in the published record.

Sources. ASIC published notices for the winding-up order and appointment of a liquidator, the appointment of administrators and the winding-up application. Registration, trading identities and regulatory actions are from the NDIS Quality and Safeguards Commission's own published registers.

ASIC published notices concerning 139 entities on 18 August:

A winding-up application asks a court for an order; it does not mean a company has been wound up. A members' voluntary liquidation is ordinarily a solvent process. Two of the 27 applications were republished with a new hearing date, so 25 are new to the register.

All 139 are listed with their ACNs and the fields relevant to that type of event, plus an identifying registered name where the legal name does not identify the business. Winding-up applications include the applicant, court and hearing date. See the full 18 August register, free with a subscription.

An application is not a liquidation. This is what happened next.

Seven of the nine court-liquidation notices published on 18 August concerned companies that had already appeared in the Daily Register as winding-up applications. Six of those applications were brought by the Deputy Commissioner of Taxation for the ATO.

The shortest gap between publication and order was eight days; the longest was two months.

Mundamurra Projects Pty Ltd (ACN 694 426 929), MM Projects (Aust) Pty Ltd (ACN 670 053 451), MM Projects (Employment) Pty Ltd (ACN 693 480 367) and Benchmark Pro Pty Ltd (ACN 648 168 843) appointed Adam Francis Ward administrator on 18 August in a single notice, under section 436A. A first meeting of creditors is set for 28 August at 10:30am. All four are recorded by the Australian Business Register in postcode 6754, Paraburdoo, in the Pilbara.

Three similarly named companies are recorded in Karratha, at postcode 6714, and no insolvency notice has been published against them: MundaMurra Pty Ltd (ACN 639 023 555), MundaMurra Electrical Pty Ltd (ACN 659 867 973) and MundaMurra Special Projects Pty Ltd (ACN 659 868 238). MM Projects and Developments Pty Ltd (ACN 667 512 307) is recorded in Queensland and also carries none.

MundaMurra Pty Ltd is a separate legal entity from the four companies in administration. Whether the Paraburdoo and Karratha companies are related is not established by the public records.

Sudd Foundation Ltd, ACN 618 617 093, was wound up by the Federal Court in Victoria on 18 August, on an application commenced by the Deputy Commissioner of Taxation on 14 May. Shane Justin Cremin of Rodgers Reidy was appointed liquidator.

The company is limited by guarantee, registered in April 2017. The Australian Charities and Not-for-profits Commission's Charity Register lists Sudd Foundation Ltd as a registered charity. The notice records two former names: MADA Australia Ltd and MAMADA Australia Charity Organisation Ltd.

The register carried 49 newly published distress entries. Companies whose legal name does not identify the business are listed first.

44 further companies carry a newly published distress entry for this day. They are in the full 18 August register.

These are applications, not findings of insolvency. Hearing details are from the notices and may change.

The Deputy Commissioner of Taxation, for the ATO, brought 15 and the Commissioner of State Revenue three. The remaining nine came from nine separate applicants.

24 further applications appear on the register for this day, each with its court and hearing date in the full register.

Get tomorrow's Daily Register in the morning, with access to the full resolved register: legal names and ACNs, identifying registered names where available, process details, applicants, courts and hearing dates.