On 10 November 2018, Lee Pham received his 2017/18 assessment showing an amount payable of $5,900. On 20 November 2018, he forwarded a personal cheque for the full amount to the ATO.

On 30 May 2019, Lee received a Final Notice demanding payment of the $5,900 tax plus $250 under the general interest charge.

Lee then checks his bank account and finds that the cheque has not been presented. Lee is furious and writes to the ATO refusing to pay any further amounts.

Does Lee have to pay the amounts subject to final notice? Discuss.