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Evidence collected by a police forensic accountant could help pin down disgraced Australian MP Craig Thomson on charges that he misused the Health Services Union (HSU)-issued credit card to pay for sexual services.

Gerard Curtin, the forensic accountant, presented a spreadsheet to the Melbourne Magistrates Court on Wednesday that provided details on the misuse of the card which led to the political downfall of Mr Thomson.

Mr Curtin said that Mr Thomson, when he was the national secretary of HSU, paid $5,993 for escort services using the Commonwealth Bank Mastercard issued to him by the union. Of this amount, $2,475 went to Keywed, the business name of Room Escort Services, in April 2005. Then in June 2005, he paid $418 to Nolta, the business name of Tiffany's Girls which is a prostitution house, featuring a red turbo spa room.

In August 2006, Mr Thomson paid $660 to Staff Cal, the business name of another brothel in Sydney named A Touch of Class. He later listed the payment as teleconferencing expense in the HSU bookkeeping system. He allegedly also withdrew $3,500 cash from the HSU account between April 2005 and December 2007.

The others were classified in the system wither as entertainment or meetings at the HSU national office.

The almost $6,000 charges is just a fraction of the misuse of funds charges filed against the MP. He is also accused of using the HSU credit cards and a Flight Centre account for more sexual services, porn movies in hotel rooms, plane tickets, cigarettes for his former wife and personal expenses totaling $28,000 from 2002 to 2007.

The 49-year-old MP filed not guilty pleas to these 145 fraud and theft charges.

The hearing resumes on Thursday with three more witnesses.

While the forensic evidence seems to be mounting against Mr Thomson, not one prostitute has been proven to have been hired by the embattled MP. A sex trade worker from New Zealand initially claimed to be the one, but she eventually retracted her statement.

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