A letter of request under s 581(4) of the Corporations Law may be issued to a foreign court to order production of documents where the documents are relevant to proceedings being pursued by a liquidator in the company's name as part of the winding up process. The phrase 'matter relating to winding up' in s 580 is to be given a wide operation, and an indirect but relevant connection to the winding up suffices. The existence of litigation is not necessary; any administrative step taken by a liquidator in getting in assets is within the scope of the provision.
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