I would counter that the Aus govt believed that if Ukraine failed to maintain the Taipan and couple crashed it would look worse.Just from an image point, the Taipan-Ukraine denial is going to do quite the damage.
L'Australie justifie son refus de céder à l'Ukraine ses hélicoptères NH-90 retirés précocement du service - Zone Militaire
Jouer sur l'émotion suscitée par un drame pour faire accepter une décision discutable en enrobant le tout avec quelques libertés avec la véracité deswww.opex360.com
Aus has some of the best helicopter maintainance and technicians in the world and they struggled to keep the Tapian running. I personally found the Aus govt statement that the money and resources required to make the Taipans operational worthy was not efficient.
Ukraine said that thye wanted to Use the Tapian for Medevac, I can imagine the headlines if a Taipan with wounded aboard crashes and the Ukrainians then start to blame the helicopter. Ukraine has a history of different govt quarters starting a blame game.
There are so many Mi-8 variants all over the world, it would be much easier and more efficient for Aus to use the money that woud have gone to fix the Tapian to buy up Mi-8s or Mi-8 engines and spare parts and send them to Ukraine instead.