Yew Tree Pty Ltd is the manager of a large shopping complex in suburban Melbourne. The directors are Saurav and Ama. The shareholders are Saurav, Ama, Isabella (who is Ama's friend), Sau Fuk and Chuan Seng (who is Saurav's son). They all hold 2 shares each making a total of 10 issued shares. Scenarios: Yew Tree Pty Ltd borrows $2m from Bendigo Bank Ltd as a secured loan. Saurav only has personally guaranteed the repayment of the loan. Assume the company cannot repay the loan. Ama has not provided a personal guarantee. Yew Tree Pty Ltd rents an office as its headquarters and fails to pay the rent. Yew Tree entered into a complex offshore tax arrangement to minimise their income tax liability on the rental income. The Australian Tax Office (ATO) consider the scheme to be tax avoidance. REQUIRED: Based on the following scenarios above advise whether the company, the shareholders or the directors are liable to