Complex sentence: The SEABL is considered the toughest league in the ABA, developing many emerging Australian Boomer players as well as fostering a highly competitive semi-professional competition considered a second tier national competition to the NBL.
Split into simpler sentences: The SEABL is considered the toughest league in the ABA, developing many emerging Australian Boomer players as well as fostering a highly competitive semi-professional competition. It is considered a second tier national competition to the NBL.