Here are definitions for the terms you’ve listed, many of which are specific to Australian business and financial contexts: 

PPSR (Personal Property Securities Register)

A national online register in Australia that provides information about the security interests in personal property. It’s used by businesses and individuals to register their security interests and by potential buyers or lenders to check if the personal property they are interested in is free of security interests. 

DOCA (Deed of Company Arrangement)

Part of the Australian insolvency law, a DOCA is an agreement between a company and its creditors outlining how the company’s affairs will be dealt with to maximise the chances of the company continuing, or to provide a better return for creditors than an immediate winding up of the company. 

Liq (Liquidation)

The process of winding up a company’s financial affairs. In liquidation, a liquidator is appointed to oversee the process of selling the company’s assets, paying off creditors, and distributing any remaining assets to shareholders. Liquidation is often the final step in a company’s lifecycle, used when the company is insolvent and unable to pay its debts. 

Liquidator

A person, typically appointed by creditors or a court, who is responsible for winding up the affairs of a company under liquidation. The liquidator’s role is to sell the company’s assets, pay off creditors, and distribute any surplus funds to the company’s shareholders. 

ATO (Australian Taxation Office)

The principal revenue collection agency of the Australian Government. The ATO is responsible for managing and enforcing tax laws, administering major aspects of Australia’s superannuation system, and overseeing other government financial operations. 

Super (Superannuation)

In Australia, superannuation, often simply called “super,” is a pension program created by the Australian government to help its citisens save and invest for their retirement. It is supported by mandatory employer contributions and supplemented by voluntary personal contributions. 

21-Day Notice

This typically refers to a formal notice given by a creditor, often under the Corporations Act in Australia, giving a company 21 days to respond or rectify a default, such as unpaid debts. Failure to comply within 21 days can lead to further legal action, including the potential for winding up the company. 

SG (Superannuation Guarantee)

The Superannuation Guarantee is a mandatory system of superannuation support for Australian employees, paid by employers. It is a percentage of an employee’s salaries and wages that employers must contribute to superannuation funds. 

Red Letter

This term is generally used to indicate an urgent or important notice, often related to financial matters or legal issues. In the context of business or finance, a red letter might be a final demand for payment or a notice before legal action is taken.