Makin & Luby Pty Ltd

Skip to content
Skip to navigation
Skip to cookie banner

Beyond the numbers with Grant Thornton: Listen now

Global site
Africa
Americas
Asia Pacific
Europe
Middle East

Services

Market services
Indigenous advisory

Audit

Grant Thornton’s expert audit approach will help you comply with regulations, and improve business strategies and internal processes.

See Overview

Compliance audits & reviews
Our audit team undertakes the complete range of audits required of Australian accounting laws to help you to help you meet obligations or fulfil best practice procedures.
Audit quality
We are fiercely dedicated to quality, use proven and globally tested audit methodologies, and invest in technology and innovation.
Financial reporting advisory
Our financial reporting advisory team helps you understand changes in accounting standards, develop strategies and communicate with your stakeholders.
Audit advisory
Grant Thornton’s audit advisory team works alongside our clients, providing a full range of reviews and audits required of your business.

Related insights:

Client alert The importance of strong Expected Credit Loss modelling frameworks

The transition to Expected Credit Loss (ECL) modelling under AASB 9 revolutionises financial accounting. Success relies on understanding ECL principles, ensuring data quality, robust methodologies, and effective governance.

| 3 min read | 19 Mar 2024

Tax

We work with clients at all stages of their business lifecycle – and through all their organisation’s major events – to navigate tax obligations.

See Overview

Corporate tax & advisory
We provide comprehensive corporate tax and advisory service across the full spectrum of the corporate tax process.
Private business tax & advisory
We work with private businesses and their leaders on all their business tax and advisory needs.
Tax compliance
We work alongside clients to manage all tax compliance needs and identify potential compliance or tax risk issues.
Employment tax
We help clients understand and address their employment tax obligations to ensure compliance and optimal tax positioning for their business and employees.
International tax
We understand what it means to manage tax issues across multiple jurisdictions, and create effective strategies to address complex challenges.
GST, stamp duty & indirect tax
Our deep technical knowledge and practical experience means we can help you manage and minimise the impact of GST and indirect tax, like stamp duty.
Tax law
Our team – which includes tax lawyers – helps you understand and implement regulatory requirements for your business.
Innovation Incentives
Our national team has extensive experience navigating all aspects of the government grants and research and development tax incentives.
Transfer pricing
Transfer pricing is one of the most challenging tax issues. We help clients with all their transfer pricing requirements.
Tax digital consulting
We analyse high-volume and unstructured data from multiple sources from our clients to give them actionable insights for complex business problems.
Corporate simplification
We provide corporate simplification and managed wind-down advice to help streamline and further improve your business.
Superannuation and SMSF
Increasingly, Australians are seeing the benefits, advantages and flexibility of taking control of their own superannuation and retirement planning.

Related insights:

Insight Australia's taxation system needs efficiency and simplicity

While tax reform has been widely discussed throughout the political landscape since the Henry Tax Review was released 14 years ago, it is becoming an increasingly emphasised in recent years due to questions around the efficiency of the Australian taxation system, particularly in relation to the heavy reliance on personal income taxes and the sustainability around this for the future.

Vince Tropiano

| 4 min read | 24 Apr 2024

Risk

We work with clients to implement risk management processes and strategies to reduce risk and identify opportunity to extract commercial value.

See Overview

Payroll consulting & Award compliance
Many organisations are grappling with a myriad of employee agreements and obligations, resulting in a wide variety of payments to their people.
Cyber resilience
The spectrum of cyber risks and threats is now so significant that simply addressing cybersecurity on its own isn’t enough.
Internal audit
We provide independent oversight and review of your organisation's control environments to manage key risks, inform good decision-making and improve performance.
Financial crime
Our team helps clients navigate and meet their obligations to mitigate crime as well as develop and implement their risk management strategies.
Consumer Data Right
Consumer Data Right (CDR) aims to provide Australians with more control over how their data is used and disclosed.
Risk management
We enable our clients to achieve their strategic objectives, fulfil their purpose and live their values supported by effective and appropriate risk management.
Controls assurance
In Australia, as with other developed economies, regulatory and market expectations regarding corporate transparency continue to increase.
Governance
Through fit for purpose governance we enable our clients to make the appropriate decisions on a timely basis.
Regulatory compliance
We enable our clients to navigate and meet their regulatory and compliance obligations.

Related insights:

Insight Final report of the Aged Care Taskforce – is the system right?

The Aged Care Taskforce (ACTF) has released its final report. Its clear focus is on improving sustainability and ensuring fairness. The final report described twelve funding principles which fall into the categories of supporting older people as they age, equitable and sustainable funding, quality innovation, and transparency.

Darrell Price

| 8 min read | 15 Mar 2024

Forensics

Our forensics team identifies and obtains relevant information, investigates the financial issue at hand and provides a clear, concise, sustainable opinion as...

See Overview

Forensic accounting and dispute advisory
Our team advises at all stages of a litigation dispute, taking an independent view while gathering and reviewing evidence and contributing to expert reports.
Investigations
Our licensed forensic investigators with domestic and international experience deliver high quality results in the jurisdictions in which you operate.
Digital forensics
Our digital forensic experts identify, preserve and analyse data in the context of reputation and regulatory enforcement issues for investigations, legal or administrative proceedings.
eDiscovery
In a data-driven economy, data enables commercial and economic growth, innovation, and social benefit.
Asset tracing investigations
Our team of specialist forensic accountants and investigators have extensive experience in tracing assets and the flow of funds.

Related insights:

Insight When is a transaction not ‘market value’?

Understanding whether a transaction is based upon 'market value’ can be an integral component of an engagement in which a business valuer is appointed to opine upon.

| 4 min read | 15 Apr 2024

Deals

Our team works with clients on all aspects of their deals to get the transaction done and implement the frameworks for long-term success.

See Overview

Mergers and acquisitions
Our mergers and acquisitions specialists guide you through the whole process to get the deal done and lay the groundwork for long-term success.
Acquisition search & strategy
We help clients identify, finance, perform due diligence and execute acquisitions to maximise the growth opportunities of your business.
Selling a business
Our M&A team works with clients to achieve a full or partial sale of their business, to ensure achievement of strategic ambitions and optimal outcomes for stakeholders.
Operational deal services
Our operational deal services team helps to ensure the greatest possible outcome and value is gained through post merger integration or post acquisition integration.
Transaction advisory
Our transaction advisory services support our clients to make informed investment decisions through robust financial due diligence.
Business valuations
We use our expertise and unique and in-depth methodology to undertake business valuations to help clients meet strategic goals.
Tax in mergers & acquisition
We provide expert advice for all M&A taxation aspects to ensure you meet all obligations and are optimally positioned.

Related insights:

Dealtracker Retail Dealtracker 2024: Harnessing the technological evolution

Despite a decrease in M&A deal volumes and IPO activity in the face of economic uncertainty, Australia’s retail sector remains appealing to investors. Through our analysis of Australian retail M&A and equity markets in the 18 months to 31 December 2023, we saw the retail sector face a mix of challenges and opportunities.

| 3 min read | 22 Apr 2024

Finance and funding

Our finance and funding team works to access sources of finance, present your case to potential funders and negotiate a long-term sustainable relationship.

See Overview

Corporate finance
We provide effective and strategic corporate finance services across all stages of investments and transactions so clients can better manage costs and maximise returns.
Debt advisory
We work closely with clients and lenders to provide holistic debt advisory services so you can raise or manage existing debt to meet your strategic goals.
Working capital optimisation
Our proven methodology identifies opportunities to improve your processes and optimise working capital, and we work with to implement changes and monitor their effectiveness.
Capital markets
Our team has significant experience in capital markets and helps across every phase of the IPO process.
Debt and project finance raising
Backed by our experience accessing full range of available funding types, we work with clients to develop and implement capital raising strategies.
Private equity
We provide advice in accessing private equity capital.
Financial modelling
Our financial modelling advisory team provides strategic, economic, financial and valuation advice for project types and sizes.
Payments advisory
We provide merchants-focused payments advice on all aspects of payment processes and technologies.

Related insights:

Insight Bridging the funding gap for Biotechs

Navigating the funding landscape can be tricky for biotech companies at all stages, from initial research and clinical trials to scaling up capabilities. Our recent roundtable discussions with over 90 Biotech CEOs, held in partnership with AusBiotech, shed light on the challenges and opportunities shaping the industry.

| 5 min read | 02 Apr 2024

Insolvency

Our insolvency teams takes a proactive approach so our clients have access to more business turnaround options and retain the most value for all stakeholders.

See Overview

Voluntary administration & DOCA
We help businesses considering or in voluntary administration to achieve best possible outcomes.
Corporate insolvency & liquidation
We help clients facing corporate insolvency to undertake the liquidation process to achieve a fair and orderly company wind up.
Complex and international insolvency
As corporate finance specialists, Grant Thornton can help you with raising equity, listings, corporate structuring and compliance.
Safe Harbour advisory
Our Safe Harbour Advisory helps directors address requirements for Safe Harbour protection and business turnaround.
Bankruptcy and personal insolvency
We help clients make informed choices around bankruptcy and personal insolvency to ensure the best personal and stakeholder outcome.
Creditor advisory services
Our credit advisory services team works provides clients with credit management assistance and credit advice to recapture otherwise lost value.
Small business restructuring process
We provide expert advice and guidance for businesses that may need to enter or are currently in small business restructuring process.
Asset tracing investigations
Our team of specialist forensic accountants and investigators have extensive experience in tracing assets and the flow of funds.

Related insights:

Podcast The 2023 outlook: Insolvencies and distressed M&A

We’ve made it to the other side of COVID-19, but what does this mean for businesses feeling significant headwind on the horizon post-pandemic?

| 19 min read | 30 Mar 2023

Restructuring and turnaround

We help clients identify and undertake restructuring and turnaround initiatives to preserve profitability and protect and recover value.

See Overview

Independent business reviews
Does your company need a health check? Grant Thornton’s expert team can help you get to the heart of your issues to drive sustainable growth.
Commercial performance
We help clients improve commercial performance, profitability and address challenges after internal or external triggers require a major business model shift.
Safe Harbour advisory
Our Safe Harbour advisory helps directors address requirements for Safe Harbour protection and business turnaround.
Corporate simplification
We provide corporate simplification and managed wind-down advice to help streamline and further improve your business.
Director advisory services
We provide strategic director advisory services in times of business distress to help directors navigate issues and protect their company and themselves from liability.
Debt advisory
We work closely with clients and lenders to provide holistic debt advisory services so you can raise or manage existing debt to meet your strategic goals.

Related insights:

Insight A treasure hunt: the process of tracing assets

Asset tracing is a process whereby forensic accountants and investigators ‘follow the money’ by locating assets of value to an individual or company that have been misappropriated. Asset tracing is usually undertaken for the purposes of recovery, often as part of formal insolvency processes or in support of ongoing litigation or fraud investigations. It involves a complex analysis to identify assets and the flow of funds, requiring a combined skillset of forensic accounting, investigation and technology. Engaging forensic accountants specialising in asset tracing can make a substantial difference in what misappropriated assets are recovered and exactly how much.

Kelly Rigby

| 2 min read | 04 Oct 2022

Business services

We work with private businesses across Australia – and internationals looking to Australia for their investments and operations – on all accounting and...

See Overview

Business planning & strategy
Our clients can access business planning and strategy advice through our value add business strategy sessions.
Private business company secretarial services
We provide company secretarial services and expert advice for private businesses on all company secretarial matters.
Outsourced accounting services
We act as a third-party partner to international businesses looking to invest in Australia on your day-to-day finance and accounting needs.
Superannuation and SMSF
We provide SMSF advisory services across all aspects of superannuation and associated tax laws to help you protect and grow your wealth.
Management reporting
We help you build comprehensive management reporting so that you have key insights as your business grows and changes.
Financial reporting
We help with all financial reporting needs, including set up, scaling up, spotting issues and improving efficiency.
Forecasting & budgeting
We help you build and maintain a business forecasting and budgeting model for ongoing insights about your business.
ATO audit support
Our team of experts provide ATO audit support across the whole process to ensure ATO requirements are met.
Family business consulting
Our family business consulting team works with family businesses on running their businesses for continued future success.
Private business taxation and structuring
We help private business leaders efficiently structure their organisation for optimal operation and tax compliance.
Outsourced CFO services
Our outsourced CFO services provide a full suite of CFO, tax and finance services and advice to help clients manage risk, optimise operations and grow.

Environmental, Social and Governance (ESG)

Having a considered and informed ESG response has never been more important for all organisations as we are seeing awareness of the elements of ESG continue to...

See Overview

ESG & sustainability reporting
There is a growing demand for organisations to provide transparency on their commitment to sustainability and disclosure of the nonfinancial impacts of their business activities. Commonly, the responsibility for sustainability and ESG reporting is landing with CFOs and finance teams, requiring a reassessment of a range of reporting processes and controls.
ESG & sustainability advisory
With the ESG and sustainability landscape continuing to evolve, we are focussed on helping your business to understand what ESG and sustainability represents and the opportunities and challenges it can provide.

Related insights:

Insight Climate-related financial disclosure bill introduced to Parliament

Following the exposure draft legislation earlier this year, the Government has introduced a bill into Parliament to implement mandatory climate-related financial disclosure requirements.

| 7 min read | 02 Apr 2024

Consulting

Our consulting team supports its clients with hands-on and proactive advice on all aspects of their strategies for sustainable growth.

See Overview

Management consulting
Our management consulting services team helps you to plan and implement the right strategy to deliver sustainable growth.
Financial consulting
We provide financial consulting services to keep your business running so you focus on your clients and reaching strategic goals.

Related insights:

Dealtracker Retail Dealtracker 2024: Harnessing the technological evolution

| 3 min read | 22 Apr 2024

Indigenous advisory

We take a full view of Indigenous-specific requirements and optimisation opportunities available to businesses.

See Overview

Asia

The growth gateway

See Overview

China practice
The investment opportunities between Australia and China are well established yet, in recent years, have also diversified.
Japan practice
The trading partnership between Japan and Australia is long-standing and increasingly important to both countries’ economies.
India practice
It’s an exciting time for Indian and Australian businesses looking to each jurisdiction as part of their growth ambitions.
Singapore practice
Our Singapore Practice works alongside Singaporean companies to achieve growth through investment and market expansion into Australia.

Related insights:

Client Alert New privacy laws - tougher penalties and more enforcement

The Australian Federal Government has passed major changes to the Privacy Act 1988 (Cth) in the form of the Privacy Legislation Amendment (Enforcement and Other Measures) Bill 2022. These changes signal a call to action for organisations to review their privacy, security, and information handling practices.

| 3 min read | 08 Dec 2022

Industries

Agribusiness, Food & Beverage

Supporting the growth of ‘Australian Made’ in today’s markets

See Overview

Related insights:

Insight Identify your opportunities in the complex landscape of fuel tax credits
The landscape of fuel tax credits (FTC) is constantly evolving due to ongoing economic and technological developments. This dynamic environment presents both challenges and opportunities for businesses with significant fuel consumption.

| 5 min read | 05 Apr 2024
Client Alert March 2024 Update: NSW Grants for Net Zero Manufacturing and Physical Sciences
Some major NSW grant programs have been announced, supporting projects in clean technology innovation, low carbon product manufacturing, renewable manufacturing and physical sciences.

Simone Barker
| 6 min read | 13 Mar 2024
Insight Navigating a complex Agribusiness, Food and Beverage deals landscape in 2024
Despite a 14% global decline in Agribusiness, Food, and Beverage M&A deals, 2024 shows promise with expected global interest rate stabilisation. Given the sector's role in global sustainability, businesses can tap into opportunities in food manufacturing and waste minimisation.

Cameron Bacon
| 4 min read | 26 Feb 2024
Client Alert Grants: February 2024
Businesses should be aware of the numerous grant opportunities available from Commonwealth, State, and private sources. These grants could be the key to making manufacturing, agriculture, and green economy projects a reality.

Simone Barker
| 5 min read | 31 Jan 2024

Energy & Resources

From an active natural resources M&A market, a growing energy and renewable energy market, to new technologies and export and trade agreements – we have the...

See Overview

Renewable Energy
Transformation through energy transition

Related insights:

Insight Navigating the new thin capitalisation rules for renewables

For renewable energy companies, understanding the implications of the new thin capitalisation rules is crucial. These rules will apply for income years starting on or after July 1, 2023.

| 9 min read | 05 Apr 2024

Financial Services

Working with the sector to understand and manage risk, embrace opportunity and support regulatory compliance

See Overview

Health & Aged Care

Working alongside health, disability & aged care providers in a challenging environment

See Overview

Life Sciences

On track for innovation and growth

See Overview

Manufacturing

Supporting the growth of the innovators, the IP generators and the job creators

See Overview

Not for Profit

Supporting social impact organisations to deliver for communities

See Overview

Professional Services

Setting Australia’s knowledge powerhouse up for success

See Overview

Real Estate & Construction

Supporting the sector to respond to economic and social shifts

See Overview

Retail & Consumer Products

Our aim is to help you find a better, simpler, more efficient, and more profitable way of doing things to keep your business safe and help you grow.

See Overview

Technology, Media & Telecommunications

Exciting, fast paced, innovative and disruptive

See Overview

Business Planning and Strategy
Having an honest, broad-reaching and thought-provoking discussion with a skilled, independent advisor can be the catalyst for clarity – a direction to take your business forward and an understanding of what is key to success.

Related insights:

Insight The evolving role of finance teams in today’s business landscape

Finance teams are essential to decision-making, planning, and growth in any organisation. And as the business landscape changes, the finance function evolves. That's why it's important to recognise and embrace the growing importance of technology, collaboration, sustainability, and risk management in today's finance functions.

Jace Gawne-Buckland

| 4 min read | 29 Feb 2024

Careers

Alumni

Careers

At Grant Thornton we do things differently because we understand that when you strive for better and care about what you do remarkable things are possible.

See Overview

Working at Grant Thornton

At Grant Thornton we reach for remarkable and set the bar high to deliver a strikingly different experience for our people.

See Overview

Flexibility & benefits
The compelling client experience we’re passionate about creating at Grant Thornton can only be achieved through our people. We’ll encourage you to influence how, when and where you work, and take control of your time.
Your career development
At Grant Thornton, we strive to create a culture of continuous learning and growth. Throughout every stage of your career, you’ll to be encouraged and supported to seize opportunities and reach your full potential.
Diversity & inclusion
To be able to reach your remarkable, we understand that you need to feel connected and respected as your authentic self – so we listen and strive for deeper understanding of what belonging means.
In the community
We’re passionate about making a difference in our communities. Through our sustainability and community engagement initiatives, we aim to contribute to society by creating lasting benefits that empower others to thrive.

Early careers

Here, you’ll join a collaborative, agile and dynamic firm that delivers quality services in Assurance, Tax, Financial Advisory, Private Advisory and...

See Overview

Graduate opportunities
As a new graduate, we aim to provide you more than just your ‘traditional’ graduate program; instead we kick start your career as an Associate and support you to turn theory into practice.
Vacation program
Our vacation experience program will give you the opportunity to begin your career well before you finish your degree.
The application process
Applying is simple! Find out more about each stage of the recruitment process here.
FAQs
Got questions about applying? Explore frequently asked questions about our early careers programs.
Our services lines
Learn about our services at Grant Thornton
Current opportunities
Current opportunities

Experienced careers

Ready to take the next step in your career? You’ve worked hard to establish your career, now it’s time to make it remarkable.

See Overview

Remarkable people
Our team members share their remarkable career journeys and experiences of working at Grant Thornton.
Working at Grant Thornton
Explore our culture, benefits and ways we support you in your career.
Current opportunities
Positions available.
Contact us
Get in touch

Alumni

Be a part of something great – join Grant Thornton’s Alumni program

See Overview

Makin & Luby Pty Ltd

ACN 130 148 908

Andrew Hewitt and Matthew Byrnes were appointed Joint and Several Administrators of the Company by a resolution of the Company's directors on 25 September 2017.

At the second meeting of creditors held on 31 October 2017, Andrew Hewitt and Matthew Byrnes were appointed Joint and Several Liquidators of the Company by a resolution of the Company's creditors.

Access the Portal

Creditors Resources

Click below to view the resources

Grant Thornton Resources

Voluntary administration & DOCA
Overview of voluntary administration process
Corporate insolvency & liquidation
Creditors’ voluntary liquidation
Court liquidation

Creditor Portal Help

ASIC Resources

Other resources

Job Service Australia – help for workers who have recently lost their job
Ending Employment – information on ending employment
Beyond Blue – Taking care of yourself after retrenchment

Experts / Authors

Andrew Hewitt Andrew has 20 years in Recovery and Reorganisation for various industries including transport, professional services, finance, hotels and accommodation, car dealerships and retail/wholesale sectors. View Profile
Matt Byrnes Matt Byrnes is Grant Thornton’s National Head of Restructuring Advisory. He has particular expertise in assisting businesses in receivership, liquidation and voluntary administration. View Profile

Makin & Luby Pty Ltd

ACN 130 148 908

Creditors Resources

Connect

About

Legal