Her defence against making $79,630 in food and beverage costs was that some of these expenses were “legitimately incurred” as entertainment expenses in the course of employment and that she repaid the fund her personal expenses through salary sacrificing. In the transaction history it submitted to the court, Statewide noted that eight separate dining expenses in 2008-09 were each claimed by Magill as a “supposed birthday lunch”. Providing further details of the alleged expenses, Statewide claimed Magill expensed a $770 Asiana Airlines fare for a “side trip” from Seoul when she was in the South Korean capital to attend the conference of the United Nations Principles for Responsible Investment. Magill said a resolution adopted by Statewide in 1996 provided an allowance of US$100 for each day while overseas on business. During such trips, the fund alleged she made cash advances totalling $1,964 in London, New Zealand and Seoul and then claimed them from the fund.

Magill rejected claims she bought $6,049 worth of goods and services, purchased on company credit cards, for her own use. According to Statewide, these included: two State Theatre Company donations and memberships collectively totalling $1,100; an Air New Zealand Club membership worth $691; Officeworks’ goods worth $609; shopping worth $471 at an Australia versus Iran basketball game; a $330 Anton suit, and $283 to send personal items through Australia Post. She also said an $895 mininotebook computer was bought for work purposes, and denied buying two colour printers worth $1,600 for personal use. Magill was named 2000 Telstra South Australian Business Woman of the year. The case was scheduled to next appear in court on Tuesday, April 12.