It also heard Liu forged a letter on Tourism Australia
letterhead to support her cousin's Australian business visa application after
his initial application was rejected, falsely implying she was travelling for
work.
Crown prosecutor Richard Dixon said Liu had abused her
position as a senior public servant.
'It wasn't just a one-off and each time she accepted those free tickets, she was on notice … every time she looked at the ticket, she knew what she was doing and it was something she took advantage of,' he said.
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Evidence heard by the court included Liu's police
interview, during which she acknowledged she could have afforded to pay for the
flights herself.
'It's quite stupid of me to go through all this ticketing
with Tourism Australia because, like you said, I could've just paid for my own
tickets,' she said.

Tourism Australia executive Quan Liu has admitted
misusing $49,000 in taxpayer funds

Ms Liu took the six business-class flights to China to
visit her parents, who were affected by Covid
Mr Dixon also criticised Liu's forged letter, saying it
was intended to undermine the Australian Government's previous visa decision.
'The letter was to make it appear like her cousin had the
imprimatur of Tourism Australia,' he said
'It said Tourism Australia had organised a site
inspection tour, enabling the recipient of the letter to meet anyone in the
travel industry.
“This letter was held out as an undertaking by the
Australian Government to host this gentleman, essentially at all
expenses.
'The purpose of submitting this application on behalf of
(her cousin) was to undermine the decision that had previously been made by the
Australian Government,' Mr Dixon said.
There is no suggestion Liu's cousin or other family
members were involved in, or aware of, her conduct.
Liu was fired from Tourism Australia in October 2023 and
later forced to resign from her chief financial executive role at maritime
company Polaris Marine, the court heard.
Liu's lawyer, Zoe Alderton, said her client had repaid
all the money owed and had already suffered significant professional
consequences.
Ms Alderton also argued that the pressures of the Covid
pandemic, coupled with the burden of caring for her sick parents in China, had
taken a toll on Liu's mental wellbeing.

Ms Liu also forged a letter on Tourism Australia
letterhead to support her cousin's business visa application
'Her judgement would have been very clouded at the time.
This is not a clear-eyed, calculated course of conduct committed for financial
gain,' she said.
Liu pleaded guilty to six counts of dishonestly intending
to obtain a gain, one count of delivering documents containing a false
statement and one count of abusing public office to gain an advantage.
Her sentencing was adjourned until November 6, 2026.
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