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Accounting and Corporate Regulatory Authority

Closing a variable capital company (VCC)

You can either strike off a VCC if it is inactive and debt-free, or wind up a VCC if there are debts to settle.

Last updated 30 January 2026

Striking off a variable capital company (VCC)

Learn how to strike off a VCC from ACRA's register if it is inactive or debt-free.

Winding up a variable capital company (VCC)

Learn the formal process to wind up a VCC, including settling debts, appointing a liquidator, and filing required ACRA notifications.

Closing a variable capital company (VCC) sub-fund

Learn when and how to close sub-funds for umbrella VCCs.