cross-compile for ARM64, understanding make TARGET=aarch64

I'm trying to cross-compile a library for ARM64, I'm using Ubuntu 18.04 x86_64 host system for a buildand the way I'm doing the cross-compile as

sudo apt-get updatesudo apt-get install crossbuild-essential-arm64

and do the make

make -j 4 TARGET=aarch64

wonder what a compiler is invoked? Is it possible to set the latest gcc from ARM?

FYI. I'm trying to follow TensorFlow cross-compile for ARM64 and set the latest GNU Toolchain for ARM64.