What your suggesting is that when Grant Thornton visits the...

What your suggesting is that when Grant Thornton visits the central branch of the mainstream bank holding the cash, that the bank produces a fraudalent statement for $30m.....and your suggesting that they have done this several times when SBB has been audited. Your suggesting that the audited accounts, which affect changes to that balance, have been set up to reflect those changes or that the bank have adjusted the balance to match the accounts.

I'm not implying that the company has done the right thing by ASX shareholders, but suggestions that $30m cash is being invented from thin air are completely ridiculous.
The only reason people think this company is fraudelent is because the share price is so low. This has happened to Chinese owned companies before, then the share price bounces when the market gets some evidence that the company is real.
Wayne Reid's remuneration got cut as the profits started to get smaller, this is likely to be the reason that he resigned.
The only other things to suggest a fraud are minor accounting mistakes that are immaterial and short term loans to the company in AUD by the directors out of convenience.
Nothing else has surfaced and plenty of people, including journalists, have investigated.