http://www.news.com.au/dailytelegraph/sport/nrl/story/0,26799,25135708-5006066,00.html ATO comes looking ... Manly Sea Eagles co-owner Max Delmege has been taken to court by the Australian Tax Office for failing to pay a $220,000 bill. MANLY Sea Eagles co-owner Max Delmege has been taken to court by the Australian Tax Office for failing to pay a $220,000 bill. The ATO threatened Delmege with winding up his company, but the besieged property developer says he paid the bill at the 11th hour. Last night Delmege admitted he was facing cash flow problems - and blamed Manly for his predicament. "When I got involved with Manly, they didn't tell me the hole was so big,'' Delmege said. "I thought a couple of million bucks would fix them up and we'd move on from there. Once they got me in, well of course the hole was so big, it was bigger than probably a mine in Newcastle.'' Delmege insisted the ATO matter had been settled. "That taxation money has been paid,'' Delmege said. "It was paid on the 20th (of February). It would've been paid prior to this if I hadn't given bloody Manly $15million and got them to where they are today and now they are trying to crucify me.'' The fresh drama will greet Manly officials and players, who return this morning from Britain where they beat Leeds 28-20 in the World Club Challenge. Documents obtained by The Daily Telegraph show the ATO issued Delmege's company Surfside (Mount Street) Pty Ltd with a statutory demand for $225,079.99c on October 13 last year. In an affidavit a taxation official said the debt comprises a "running balance account deficit as at 13 October 2008 in respect of amounts due under the BAS provisions ...''. Max Delmege is the sole shareholder of Surfside (Mount Street). His son Robbie is a fellow director. He was given three weeks to comply with the demand and on December 23, 2008 the ATO's lawyers filed an application in the Federal Court seeking to have Surfside wound up and placed into liquidation on the grounds it is insolvent. The ATO said in its application it was seeking to have Surfside liquidated because of "failure by the defendant to comply with a statutory demand''. The matter was adjourned on February 20. The ATO yesterday refused to comment and Delmege's lawyer David Kennnedy did not return calls. The problems will fuel talk that Manly's second major shareholder, the Penn family, may attempt to buy out Delmege. It is understood that deal could cost the Penns between $3million and $4million.