Relation-back doctrine (in the context of bankruptcy)
The principle that something is done today will be legally treated as if it were done earlier.
Under section 115 of the Bankruptcy Act 1966 (Cth) the commencement of bankruptcy occurs:
“(1) if a person becomes bankrupt on a creditor’s petition and subsection (1A) does not apply, then the bankruptcy is taken to have relation back to, and to have commenced at, the time of the commission of the earliest act of bankruptcy committed by the person within a period of 6 months immediately before the date on which the creditor’s petition was presented.”