[3] Franks has since worked in community organisations such as Amnesty International and the YWCA and held such positions such as Policy Officer for the Mental Health Coalition of South Australia.

[6] Franks further claimed that when the ATO had asked her to file her returns, they gave her only six weeks to respond, and she had been unable to access each of her group certificates or joint bank accounts, as they were scattered in boxes throughout the house and in a locked shed of the marital home which was owned by her then-husband.

She claimed she did not realise the ATO would accept statutory declarations in place of missing or lost group certificates.

While the magistrate had great sympathy for her personal circumstances at the time she received the final notice, he found there were avenues available to her to obtain the information.

Describing her as a "disorganised person" and "not an impressive witness", the Magistrate said Franks tended to blame others, including the Australian Tax Office, for her situation.