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Sequestration, Liquidation or Business Rescue: What Each Means for a Creditor

Three different insolvency procedures, three very different recovery paths — here is how each one is gazetted and what a collections team should do the moment a debtor lands in one.

Updated 14 July 2026 · ~9 min read

When a debtor stops paying, the reason often is not simple avoidance — it is that a formal insolvency process has started. In South Africa that process takes one of three main forms: sequestration of a person's estate, liquidation (winding-up) of a company, or business rescue. Each is governed by different legislation, each is announced in the Government Gazette, and — most importantly for a debt collector or financial services provider — each gives a creditor a very different set of recovery options and deadlines.

Confusing them is expensive. Chasing an account that is already under a business-rescue moratorium can breach the law; missing a proof-of-claim deadline in a sequestration can forfeit a dividend you were entitled to. This guide explains what each procedure means for your recovery strategy and how to spot it early by screening your debtor book against gazette notices.

The three procedures at a glance

Sequestration (individuals and their estates)

Sequestration is the insolvency process for a natural person (or a partnership or trust), governed by the Insolvency Act 24 of 1936. A debtor can apply for voluntary surrender, or a creditor can bring an application for compulsory sequestration. The court first grants a provisional order, then — after a return date — a final sequestration order.

Once a final order is granted, the Master of the High Court appoints a trustee to take control of the estate, realise the assets and distribute the proceeds among creditors according to the Act's ranking rules. Creditors participate by proving a claim at the meetings of creditors convened under section 40 of the Act, with liquidated claims proved under section 44.

Liquidation (companies and close corporations)

Liquidation — also called winding-up — is the equivalent process for a company or close corporation. It can be voluntary (initiated by the company) or compulsory (by court order), and an insolvent winding-up is administered largely through the Insolvency Act read with the surviving winding-up provisions of the Companies Act 61 of 1973. As with sequestration, the Master appoints a liquidator, creditors prove claims at convened meetings, and assets are distributed by statutory preference.

For a creditor the mechanics feel similar to sequestration: watch for the appointment of the liquidator, prove your claim on time, and understand where you sit in the ranking (secured, preferent or concurrent).

Business rescue (companies in distress — but not yet dead)

Business rescue is the newest and most different of the three. It sits in Chapter 6 of the Companies Act 71 of 2008 and is aimed at rehabilitating a financially distressed company, not burying it. Proceedings begin either by a company resolution (section 129) or a court order on application (section 131), and a business rescue practitioner (BRP) takes temporary supervision of the company.

The feature that matters most to collections is the moratorium in section 133: while business rescue is in progress, no legal proceeding or enforcement action may be started or continued against the company or its property, except with the written consent of the practitioner or the leave of the court. In practice this means active recovery on that account must generally pause.

What each one means for your recovery options

The practical differences determine what your team should — and should not — do.

Why misclassifying the procedure costs money

A collections operation that treats every insolvency the same makes two classic errors: it keeps chasing a company under a business-rescue moratorium (wasting effort and risking a complaint or sanction), or it fails to lodge a claim in a sequestration or liquidation before the relevant meeting and loses a dividend it had every right to. Both errors come from the same root cause — not knowing, early enough, which procedure a debtor has entered.

How each procedure shows up in the Government Gazette

All three are matters of public record, and the Government Gazette is where they surface. South Africa's national gazette is published weekly (Fridays), and the notices relevant to insolvency include:

The signal is there every week — the problem is volume. The gazette runs to hundreds of pages, and reading it by hand to find your handful of debtors is slow, error-prone and impossible to do consistently across a large book.

Screening a debtor book against the gazette

This is where systematic screening replaces manual scanning. A searchable index of gazette notices lets a collections team turn a weekly document dump into an early-warning system.

A practical workflow

  1. Load your debtor identifiers. Search by ID number, name, company / CK number or estate number. Bulk upload supports up to 100,000 IDs at once, so an entire book can be checked in a single pass.
  2. Match against the index. Gazette Search indexes 900,000+ notices with coverage since 2004, updated as the gazette publishes weekly, so a new sequestration, liquidation or rescue notice becomes findable quickly.
  3. Classify each hit. For every match, identify which procedure it is — sequestration, liquidation or business rescue — because that dictates your next action.
  4. Act on the classification. Prove claims where the estate is terminal; suspend active collection and register for notices where business rescue applies; and route secured or preferent accounts to the right internal team.
  5. Set a watchlist and alerts. Put high-value or high-risk debtors on a watchlist with email alerts so a future gazette notice reaches you the week it appears — not months later when the distribution account is already finalised.

The cost argument

Manual, per-record legal or data lookups can run R500 or more each — unworkable across a large book. A prepaid credit model costs one credit per search, however many results that search returns. On the free tier and the Single-to-Pro packs, a search that returns no result is not charged (the free tier gives 5 free searches, and a miss does not use one up), so screening a clean book is cheap; bulk tiers (Business / Bulk / Volume) are billed per record, hit or miss. Pricing runs from Single at R35, through Starter (100 credits / R1,000, R10 a search) and Pro (2,500 / R15,000, R6 a search), down to R0.55 a search at Volume. Credits are valid 12 months, and auto-refill earns 10% off. For a collections team, the maths is straightforward: a few rand to confirm a debtor's insolvency status, versus the cost of chasing a dead account or missing a dividend.

Frequently asked questions

How do I know whether my debtor is under sequestration, liquidation or business rescue?

Check the Government Gazette notice type. Sequestration applies to individuals under the Insolvency Act; liquidation (winding-up) applies to companies and close corporations; business rescue applies to distressed companies under Chapter 6 of the Companies Act 71 of 2008. Screening your book by ID, name or company number against an indexed gazette lets you classify each match quickly.

Can I keep collecting from a company that has entered business rescue?

Generally no. Section 133 of the Companies Act 71 of 2008 imposes a moratorium: no legal proceeding or enforcement action may be started or continued against the company or its property without the practitioner's written consent or the leave of the court. You should pause active recovery, register as a creditor, and participate in the business rescue plan process.

What must I do to recover in a sequestration or liquidation?

You must prove a claim at the meeting of creditors convened by the Master-appointed trustee or liquidator, within the applicable deadlines, and establish your ranking (secured, preferent or concurrent). Distribution then follows the statutory order of preference. Missing the meeting can mean forfeiting a dividend you were entitled to.

How often is the Government Gazette published, and how far back does coverage go?

The national Government Gazette is published weekly, on Fridays. Gazette Search indexes more than 900,000 notices with coverage since 2004, so both current and historical insolvency notices are searchable in one place.

Is screening the whole debtor book expensive?

It does not have to be. Pricing is one credit per search regardless of how many results come back, and on the free and Single-to-Pro tiers a search that returns no result is not charged. That makes screening a large, mostly-solvent book far cheaper than manual per-record lookups, which can cost R500 or more each.

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This guide is general information for debt collectors and financial services providers, not legal advice. Insolvency law and creditors' rights are fact-specific; always verify a debtor's status against the official Government Gazette and relevant court and Master's records, and confirm your obligations under the Insolvency Act 24 of 1936, the Companies Act 71 of 2008, the National Credit Act and the Debt Collectors Act with a qualified professional or your own compliance function before acting.