The government organisation uncovered the thefts during three audits of the licensed post office attached to her business Susie Fisher Pharmacy in Newnham.

The long-running matter was first brought before the court in 2013.

During the trial, Fisher’s defence attempted to suggest that an ex-employee had stolen documents to implicate her in the theft.

But a former employee gave evidence that Fisher kept IOU notes and had arrived at work one day with $15,000 cash to balance the safe ahead of an audit.

Fisher’s former bookkeeper also gave evidence that she and Fisher had discussed an expected 2010 tax bill of about $60,000 and the need to get Fisher’s Amex card debt ‘‘under control’’ because it was ‘‘well over’’ $100,000. 

She kept a second set of books because of irregularities in the Australia Post accounts.

In handing down his decision, Magistrate Reg Marron labelled the thefts opportunistic and driven by cash shortages.

“It was not planned to be permanent, just a loan,” he said.

Mr Marron said the thefts were “a feature of the chaotic management of the business”.

A prison sentence of up to five years could be imposed on Fisher.

The matter was adjourned for sentencing on July 8 at 11.30am.