I'm no expert either but have had dealings with the ATO. over the years as well as taking an interest in these matters.
What the ATO also have is the ability to make the directors responsible for the ATO debt in some cases if not all. This might make Mr Lee and others responsible for the outstanding taxes which I expect would be largely GST, GST being the ATO's cash that has been collected by the business and I'm sure they will want the GST paid in full.
How to use ChatGPT to more accurately forecast financial metrics, page-41
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