It is well established in a number of Commonwealth jurisdictions that company directors are subject to a duty to consider the interests of creditors as the company nears insolvency. The precise contours of this duty are, however, indeterminate. Particular questions surround when the duty arises...

In light of the challenges caused by by COVID-19 for all companies, this article analyses the interaction between temporary insolvent trading relief and directors' duties, with particular focus on directors of Australian charitable companies