The process of one company failing, and another emerging, similar in name,somehow with the goodwill and property of the failed one perhaps purchased from the Liquidator,and often with the same people behind it, is known here as "phoenixing". It is a kind of "rising from the ashes".
This news report tells what Australia is hoping to do about it:
http://www.abc.net.au/news/2017-09-1...nixing/8895444