Cannot find reference to it on the ATO leagal database.
ATO debt does not necessarily rank righer (PAYG does), however there is not a spare $100m and the ATO has been known to issue wind-up motions.
I imagine if BBI lost they would appeal, buying more time.
Looks to me BBI reports as a consolidated tax group, therefore debt will be at corporate level. Agree with interest etc that you posted should the case be lost.
Cheers
BBI Price at posting:
6.9¢ Sentiment: Hold Disclosure: Held