The court also heard that a $5.7 million Kenthurst property owned by Unique was bought by Mandy in July 2015.

In another twist, it was revealed that Mandy is a relative of the college's owner Amarjit Singh.

Mandy told the court she could not remember where the money came from.

On Norman O'Bryan, SC, question about her mother-in-law's bank account.

Mandy said - "It's my mother-in-law's, she can do what she wants. I didn't care, she gave me the money and I took it."

The court was told Mnady withdrew a total of $1.9 million with one transaction totaling more than $60,000.

"You did dozens and dozens of transactions on that account, worth millions of dollars," said Mr O'Bryan.

The court heard that in October 2015, more than $60,000 cash was used to buy laptops from Bing Lee.

These "free" laptops were allegedly used as incentives to sign up students to the courses, which cost more than $20,000.

Mandy said she did not withdraw any money for herself, but was acting under the instructions of Amarjeet.

Mr O'Bryan said that the withdrawals were part of a "familiar pattern."

He added that millions of dollars in Commonwealth funding for students would come into the account and then withdrawn within days into a separate accounts.

"The Commonwealth paid $2.75 million in VET FEE-HELP on July 16 and a day later $2.4 million was withdrawn," said Mr O'Bryan.

The court was told that Mnady was multitasking - she taught full time at Unique, completing 2 six-month diplomas at other colleges in 3 months, caring for her 2 children, and also deferring a double degree in commerce and law at Western Sydney University.

The court was also told about Mandy's list of qualifications from other institutions included 3 diplomas in marketing, 1 in salon and management, and 2 more in business.

One of the business qualifications was an 18-month course she completed in 2 months.

But Mandy could not remember the name of a single unit of study.

Because of her qualifications, Unique paid Mandy a regular wage of more than $6000.

This always added up to an identical total amount, despite different hours and different loadings.

"I just didn't pay attention to my payslips, just like bank statements," Mandy said.

She added - "Maybe I got underpaid, so maybe I need to go back and check."

Text messages tendered to court also reveal Mandy allegedly instructed one of her agents to sign up more than 50 people at a Tamworth information session in 2015.

"Do them all, just make sure paper work and ID is 100 per cent complete," the text messages allegedly said.

The ACCC alleged that Mandy was accruing course materials in order for Unique to use them for their students.

Mandy has denied all wrong-doing and allegations.

The hearing will continue in Federal Court.